Taxation Package

The package includes following laws and regulations.

I. Turnover Taxes

  1. Provisional Regulations on Value-added Tax
  2. Implementation Rules of the Provisional Regulations on Value-added Tax
  3. Provisions on the Accounting Treatments of Value-added Tax
  4. Provisional Regulations on Consumption Tax
  5. Implementation Rules of the Provisional Regulations on Consumption Tax
  6. Provisions Concerning the Accounting Treatments on Consumption Tax
  7. Provisional Regulations on Business Tax
  8. Implementation Rules of the Provisional Regulations on Business Tax
  9. Provisions Concerning the Accounting Treatments on Business Tax
  10. Interim Regulation on the Contract Tax

II. Income Taxes

  1. Law on Individual Income Tax
  2. Measures for Implementation of Imposition of Individual Income Tax on Interest Income from Savings Deposits
  3. Law on Income Tax of Foreign Investment Enterprises and Foreign Enterprises
  4. Implementation Rules of the Income Tax Law of Foreign Investment Enterprises and Foreign Enterprises
  5. Implementation Rules of the Individual Income Tax Law 
  6. Provisional Measures for Individual Income Tax Payment by Self-Declaration
  7. Provisional Measures for Withholding and Remitting Individual Income Tax
  8. Provisional Regulations on Enterprise Income Tax
  9. Implementation Rules of the Provisional Regulations on Enterprise Income Tax

III. Tax Administration

  1. Law on the Administration of Tax Collection
  2. Implementation Rules of the Law on the Administration of Tax Collection
  3. Decisions on the Application of Provisional Regulations on Such Taxes as Value-added Tax, Consumer Tax and Business Tax to Foreign Investment Enterprises and Foreign Enterprises
  4. Regulations on the Management of Invoices
  5. Supplementary Provisions on the Imposition of Punishment in Respect of Offenses of Tax Evasion and Refusal to Pay Tax
  6. The State Council's Circular on Certain Matters Relating to the Adjustment Of the Tax Policy for Financial and Insurance Industries
  7. Measures for Taxation on Transportation Revenue of Foreign Companies Using Ships

IV. Other Taxes

  1. Provisional Regulations on Land Appreciation Tax
  2. Implementation Rules on Land Appreciation Tax
  3. Provisional Regulations on Resource Tax
  4. Implementation Rules of the Provisional Regulations on Resource Tax
  5. Provisional Regulations on Stamp Tax
  6. Interim Measures for Administration of Collection of the Fee for Cultural Construction

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