Graph of Chinese Tax System(by category of taxes)

Graph of Chinese Tax System(by category of taxes

Notes：

1．Laws have been enacted by the NPC for Income Tax on the Enterprises with foreign investment and Foreign Enterprises，Individual Income Tax．

2．Administrative regulations have been made by the State Council (the Central Administration Council) for VAT，Consumption Tax，Vehicle Acquisition Tax，Customs Duty，Business Tax，Enterprise Income Tax，Land Appreciation Tax，House Property Tax，Urban Real Estate Tax，City and Township Land Use Tax，Farm Land Occupation Tax，Deed Tax，Resource Tax，Vehicle and Vessel Usage Tax，Vehicle and Vessel Usage Plate Tax，Stamp Tax，City Maintenance and Construction Tax，Fixed Asset Investment Orientation Regulation Tax，Banquet Tax．Rules have been made by the General Administration of Customs on Vessel Tonnage Tax．

3．Banquet Tax are now decentralized to the local governments for administration．Whether levying or not shall be at the discretion of the governments at provincial level for decision by taking into account the local conditions．Specific collection rules shall be made by the People’s Government at provincial level in conformity with the relevant rules of the State Council．These taxes have been stopped levying．

4．The Fixed Asset Investment Orientation Regulation Tax has been suspended since 2000．

5．VAT，Consumption Tax，Vehicle Acquisition Tax，Customs Duty，Business Tax，Income Tax on the Enterprises with foreign investment and Foreign Enterprises，Individual Income Tax，Land Appreciation Tax，Urban Real Estate Tax，Resource Tax，Deed Tax，Vehicle and Vessel Usage Plate Tax，Vessel Tonnage Tax，Stamp Tax are all applicable to the enterprises with foreign investment，foreign enterprises and foreigners．Compatriots from Hong Kong，Macao and Taiwan and overseas Chinese and the enterprises with their investment are taxed in reference to the taxation on foreigners，the enterprises with foreign investment and foreign enterprises．