What is hidden tax?

I have an article about the current tax situation in China. I hope it will help you understand the hidden tax!

Mr. A could be me, you or anyone. He is the husband and father of the most common family of three in China.

The market price of Chanel perfume 100 mlchanelco is 1480 yuan. This price actually includes 17% value-added tax 25 1.6 yuan, 30% consumption tax 444 yuan and urban maintenance and construction tax 48.7 yuan. A Chanel perfume with a price of 1480 yuan has paid 744.3 yuan, which is more than half price of the goods.

In the west, the concept of "taxpayer" is equivalent to "citizen", which highlights the taxpayer's obligations and rights to the government. In China, where turnover tax is the main tax, many "taxes" are hidden in the prices of commodities. Like most people, Mr. A doesn't know when he is "paying taxes". Just suddenly, he wanted to make some changes.

It was in May this year, a very ordinary afternoon, and Mr. A had just come out from the office of his overseas study consultant Beebee Cheng. Mr. A's son is in primary school, and he hopes to send his son directly to the United States to study in a few months. Beebee Cheng asked him to prepare some materials, including personal professional certificate, bank deposit ... and tax bill.

"Why do you want a tax bill?" Mr. a is puzzled. Beebee Cheng told him that many people's income certificates are water now, and only the tax bill is the most reliable. Such a trivial matter seems to suddenly touch Mr. A, who intends to know something about taxation to make up for his carelessness in this respect.

After browsing N websites, Mr. A found something strange. Under the tax system of China, where the power of tax legislation and tax collection is highly concentrated at the national level, there is no unified answer to the question "How many taxes do we have now?".

The website of the Ministry of Finance said: "At present, there are 19 taxes in China, of which 16 taxes are collected by tax authorities, and customs duties and ship taxes are collected ..." Then the names of these 19 taxes are listed one by one.

On the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, the column of "Tax Publicity" said: "At present, there are 20 taxes in China, including value-added tax, consumption tax, tonnage tax on ships and adjustment tax on investment direction of fixed assets, among which 17 taxes are collected by tax authorities."

In other words, the Ministry of Finance said that China has 19 taxes, while State Taxation Administration of The People's Republic of China said that there are 20 taxes. More websites, including Beijing Local Taxation Bureau, also said: "There are 25 kinds of taxes in China's tax system, which can be roughly divided into eight categories according to their nature and functions ..." It also includes inheritance tax without legislation and agricultural tax that has been cancelled.

In July this year, a domestic media exposed this, and the tax system information on the websites of People's Republic of China (PRC) State Taxation Bureau and Beijing Local Taxation Bureau was immediately changed, which was consistent with the statement of 19 tax issued by the Ministry of Finance. According to the report, "the answers of the tax department staff responsible for tax collection and management are also different: some say there are more than 30 kinds, while others say there are more than 20 kinds; Some took out relevant information and wanted to list them one by one, but as they talked, they found that the content had expired ... "

"There is no unified statement by the competent authorities on such a big tax issue. Isn't the following tax a mess? " 20 10 to September, the total national tax revenue was 5,595.737 billion yuan, a year-on-year increase of 24.2%. Mr. A has now decided to pay attention to this problem and find out what taxes he has paid, but he can't let others touch his tax bill.

I'm glad I made money, but ...

Xuzezhong (Guangzhou) Wine Dealer

Six years ago, Guangzhou Pub opened in Tianrun Road, Tianhe, Guangzhou, selling imported wines, mainly French wines.

"There are three kinds of taxes on each bottle of wine: tariff 14%, consumption tax 10% and value-added tax 17%. The tax on imported wine is lower than that on imported spirits (such as cognac and whisky), but it is already quite high. Since the end of 2007, the annual sales of my wine business in Guangzhou has increased by about 10%. If the tax is lighter, our price can be set lower and the business will definitely be better than now. " Photography _ Sangtian

After some twists and turns, Mr. A finally got a tax bill from the local taxation bureau in charge of his unit. His current pre-tax monthly salary is 1.8 million yuan. After deducting the social basic insurance, the tax bill shows that his monthly tax payment is 2337.64 yuan and his annual tax payment is 2805 1.68 yuan. Assuming this income level as the standard, I have worked for 35 years, and my personal income tax has been close to 6,543,800 yuan.

Mr. a suddenly felt a little dreary exercise. He looked at the municipal engineering and sanitation workers on the street ... and for the first time, he really felt that I paid for all this. According to the data of the Ministry of Finance, from 2010/kloc-0 to September, China's personal income tax reached 37164.9 billion yuan, an increase of 2 1.5% over last year.

Mr. A has another question: If there are two situations, in one case, I am a single aristocrat with a monthly income of 65,438+08,000 yuan, and I can cope with my life well after tax deduction; And if I am the only source of income for a family, and my elderly parents are ill in bed for a long time, is it cruel to ask me to pay nearly 2500 yuan a month?

In fact, in the United States, the threshold of conventional personal income tax varies according to the taxpayer's declaration status, family structure and personal situation, and there is no uniform standard. In other words, the personal income tax in the United States is taxed according to the actual ability of families to pay, not according to the total income, which can better reflect the principle of taxation according to ability.

China's current tax system, as long as the monthly income exceeds the threshold, regardless of the family burden, must pay the same tax, that is, "across the board" according to the individual income tax. This has something to do with the fact that the tax authorities are still unable to grasp the real information of taxpayers in their tax collection and management capabilities.

Liu Lijian, deputy director of the Income Tax Administration Department of State Taxation Administration of The People's Republic of China, said: "Joint family declaration must meet high conditions: First, the legal environment for tax awareness in the whole society is very good; Second, the tax authorities have a very high level of collection and management; The third is whether the tax system of this country should implement a comprehensive tax system or a mixed tax system model. "

The so-called comprehensive tax system model (or mixed tax system model) means that individuals should calculate a general ledger for all their income and then find a general adaptive tax rate. Mr. A learned from relatives in the United States that in the United States, everyone has a tax number corresponding to his ID card, and various personal income taxes will be recorded in this tax number. From Obama to hourly workers, there is no exception. But this is not a formal tax payment.

Every year after New Year's Day, employees will receive a W-2 form from their employers, which lists all kinds of income and tax relief. Then, before April 15, the taxpayer submits a formal tax return to the IRS. The information in the form includes the taxpayer's identity, the number of dependents, the total income at home and abroad for the whole year, etc. Look at the difference between taxable and withholding tax, refund more and make up less.

Mr. a thought of a very intuitive example. His younger brother is in college. I work in a daily newspaper for one month in summer, with a salary of 3,000 yuan, and pay personal income tax according to 440 yuan (note: the tax rate of one-time labor remuneration is 20%, of which less than 4,000 yuan should be deducted based on 800 yuan). But in other months, my brother has no income. In other words, my brother's average monthly income is lower than that of 300 yuan, but according to China's current tax system, that is, income tax should be paid even if his monthly income is lower than that of 300 yuan.

Mr. A's master's thesis has been published as a book. At that time, he received a remuneration of 20,000 yuan, and according to the current remuneration tax rate, he had to pay 2,240 yuan (note: the personal income tax for the remuneration less than 4,000 yuan = (income earned each time -800 yuan) × 20 %× (1-30%); Personal income tax exceeding 4,000 yuan = [every income × (1-20%) ]× 20 %× (1-30%). In fact, it took him two years to finish the book. If it is shared monthly, the monthly income will be less than 1000 yuan.

The same is true for workers engaged in construction, decoration and sales. They don't have fixed labor remuneration every month, but it is obviously unscientific to tax one-time labor remuneration according to one month's income.

This is similar to China's current individual tax declaration system with an annual income of 6.5438+0.2 million yuan, but the coverage needs to be extended to everyone. By the end of the reporting period on March 3rd, 2009, 2689 150 people had gone to the tax authorities to file individual tax returns in 2009, with the tax payable of16.42 million yuan and the tax refund of 53 million yuan.

Income tax is a kind of "direct tax", which easily causes Mr. A's "tax pain". But what Mr A doesn't know is that 1 the personal income tax by September this year only accounts for 6.6% of China's total tax revenue. Most indirect taxes borne by individuals are still hidden in subtle economic behaviors.

Wife, how much tax did your face pay for China?

Apple (Shanghai) White Collar

The market price of Chanel perfume 100 mlchanelco used by Apple is 1480 yuan. Apple doesn't understand that this price actually includes 17% value-added tax 25 1.6 yuan, 30% consumption tax 444 yuan and urban maintenance and construction tax 48.7 yuan. A Chanel perfume with a price of 1480 yuan has paid 744.3 yuan, which is more than half price of the goods. Photography _ Liu Ling

200 1, Wangfujing Bookstore once created a very intimate little move for consumers. The shopping receipt lists the price, amount and tax respectively. For example, for books with a price tag of 100 yuan, the receipt clearly indicates: the price is 87 yuan, and the tax amount is 13 yuan. In fact, in foreign countries, it is a common phenomenon that every tax on consumption expenditure is printed on a small ticket.

Unexpectedly, this practice met with trouble, and many consumers questioned why they had to pay taxes on books. Will the bookstore pass on the corporate tax to consumers? In the end, Wangfujing Bookstore became angry and gave up the opportunity of taxpayer education for shoppers. Even scholars can't understand their tax behavior in consumption activities, let alone other commodities.

Mr. A and his wife both like reading books. They often buy some extra-curricular books for their children. They go to the bookstore almost every month. Just a few days ago, they moved back to more than a dozen books and spent 500 yuan for nearly a year. Mr. A also selected three other CDs with a total price of more than 200 yuan.

In the total consumption of RMB in 700 yuan, Mr. A contributed about 100 yuan of value-added tax (500× 13%+200× 17%) to China, and the value-added tax rate for books was 13%, and that for electronic audio-visual products was 17%.

The so-called value-added tax is a tax levied on every value-added link in the process from raw materials to finished products. Books, for example, start with the production of sheets of paper, and then the authors write hundreds of thousands of words one by one, and then go to the publishing house to add value. The basic VAT rate is 17%, and Mr. A spends about 4,000 yuan on shopping every month, so his monthly VAT expenditure exceeds that of 600 yuan.

I'm tired of shopping, so let's go to a restaurant for dinner. Mr. Wang likes Japanese food, while his wife likes pizza at Pizza Hut. The consumption per meal is generally around 200 yuan, including 5% business tax, which is nearly 10 yuan.

"Do I have to pay business tax after paying VAT?" Mr. a is confused by these names. Let's see how the tax law makers distinguish between the two taxes. Typical industries where business tax is applicable include transportation, finance and insurance, post and telecommunications, culture and sports, entertainment and services.

In other words, you have to pay value-added tax for shopping and business tax for watching movies, eating and playing badminton. Although business tax is directly levied on enterprises, these taxes will eventually be converted into selling prices and passed on to consumers. Mr. A spends nearly 3,000 yuan on these aspects every month, and the monthly business tax (5%) is almost 150 yuan.

It is worth noting that individuals who sell real estate also have to pay business tax at a tax rate of 5%. Last year, Mr. A sold a house he bought at a price of 6.5438+0.5 million yuan. He must pay 75,000 yuan of business tax and 45,000 yuan of personal income tax (Professor Hu pointed out that the tax law stipulates that the income tax on the sale of real estate is 20% of the difference, but it is usually paid at 654.38+0%-3% of the sales price).

On the whole, the five industries that contributed the most to business tax revenue in 2009 were: real estate, finance, leasing and business services, construction, information transmission, computer services and software.

In addition, China also imposes consumption tax on certain consumer goods and consumption behaviors. Here, the role of consumption tax is not only a means for the state to organize fiscal revenue, but also can adjust the supply and demand of the market, guide the direction of consumption, and alleviate the uneven distribution among members of society. It can be seen that many luxury goods or goods that are not conducive to environmental protection are the key targets of consumption tax.

At present, the commodities subject to consumption tax include cigarettes, alcohol, firecrackers, cosmetics, precious jewels and jade, golf clubs, high-end watches, yachts, wooden disposable chopsticks, motorcycles and automobiles. * * * There are 13 tax rates, ranging from 3% to 56%.

For example, the current tax rate for high-end cosmetics is 30%. Mr. A's wife just bought Neutrogena skin care products and Estee Lauder eye cream from Watsons, which cost nearly 1000 yuan, including consumption tax as high as 300 yuan. And these cosmetics are almost used up in two or three months. "Fortunately, I don't smoke or drink myself." Mr. A said happily that his family now spends an average of 200 yuan on consumption tax every month.

One night, Mr. A was lying in bed, watching his wife do skin care in front of the toilet mirror. He couldn't help sighing: "Wife, how much tax did you pay to the country with this face?"

In China, a country where turnover tax is the main tax, "tax" is hidden in the price of goods, so most people only know that they are "shopping" almost every day, and they don't know that they are actually "paying taxes" when they buy things. "I have long been used to the price including tax. Now tell me the duty-free price of goods, I am not used to it. " Mr. a said.

From 20 10 to September, the domestic value-added tax was 1532563 million yuan, accounting for 27.4% of the tax revenue; The business tax income is 83,5661100 million yuan, accounting for14.9% of the total tax revenue; Consumption tax revenue was 469.38 billion yuan, accounting for 8.4% of the total tax revenue.

In fact, on the basis of these three taxes, we have to pay 1%-7% urban maintenance and construction tax every time we consume. For example, in urban areas, it costs 100 yuan to buy a CD, including VAT 17 yuan and urban construction tax 1. 19 yuan (17×7%).

Mr. A's "Tangseng Meat"

Xiaohei (Shanghai) White Collar

Xiaohe just bought a set of nearly 900,000 second-hand small-sized commercial houses with a unit price of10.8 million/square meter, with a total area of 50 square meters. This house price actually includes land value-added tax of 6.5438+0.9 million yuan, business tax of 45,000 yuan and urban construction tax of 0.365,438+0.5 million yuan (4.5X7%). In addition, Xiao He has to pay deed tax of 27,000 yuan and stamp duty of 450 yuan, totaling 265,600 yuan, accounting for about 30% of the house price.

An Youqi (Beijing) singer

In order to prepare for the promotion of the new song "Duiwei", An Youqi spent more than 20,000 yuan on cosmetics some time ago. She doesn't want to know how much money the country has collected from these bottles and jars. She just wanted to ask one question, "This is something that every woman has to draw on her face. Why is it a luxury? How much tax do you charge? "

Mr. A, who likes surfing the Internet, recently found a circulated photo in Weibo, in which a mainland resident walked through Luohu Customs with an iPad disguised as a portrait frame. The cry of "tax pain" made Mr. A marvel at the way netizens evaded taxes.

Netizen Shen Liyang even launched a forum on "How to bring iPad to customs clearance and tax exemption" in Shenzhen community? Portrait creation essay activity ". There are various "customs clearance cheats" in the post, such as the reporter version, the urban management version and the white-collar version, such as the four steps of the white-collar version:

1, wear work clothes, communication, oil companies are the best;

2. Adjust the iPad to a black-and-white portrait. It is not recommended to use your own, but the boss's.

3. Hold the iPad on your chest with both hands, full of sadness;

4. Tell customs officials that the manager was killed by tribal forces in Pakistan or Afghanistan while looking for oil or laying lines.

According to the regulations of China Customs, iPad belongs to notebook computer products and should be taxed at the rate of 5,000 yuan, namely 1000 yuan. A few days ago, a Hong Kong man broke into the customs with two iPad, and finally the customs dispatched several policemen to arrest him.

Tariff is a very special tax, which can not only organize fiscal revenue, but also be a trade hub between countries. Due to industry relations, Mr. A is very concerned about the American tire special protection case that broke out last year.

On September 1 1, 2009, US President Barack Obama decided to impose a three-year restrictive tariff on China tire special protection case. In a statement, the White House said that the tariff on tires imported from China will increase by 35% in the first year, 30% in the second year and 25% in the third year.

"Tire special protection" is a lose-lose situation for both China and the United States, and many American manufacturers finally choose expensive European tires. These high prices will eventually be paid by the American people.

Mr. A is not interested in iPad, but when he bought a Subaru Forester in 2008, he actually paid a high tariff. The CIF price of the 2.0-displacement forester purchased by Mr. A is 200,000 yuan. According to the tariff rate of 25%, the tariff is 50,000 yuan.

In addition, the consumption tax 1 000 yuan. On this basis, the value-added tax of 1.7% is 44,200 yuan. At this point, the price of this car has exceeded 300,000 yuan. After handing over the money to the dealer, Mr. A also faces another special tax-10% vehicle purchase tax, which is 30,000 yuan.

In 2009, in order to boost the automobile industry, the state levied a vehicle purchase tax at a reduced rate of 5% on passenger cars with a displacement of less than 1.6 liters (the original ratio was 10%). This year, the scope of preferential treatment was adjusted from the previous 5% to 7.5%, and the scope of relief was narrowed. As soon as the policy of halving the purchase tax was introduced, it immediately caused a blowout effect in China automobile market.

Mr. A can't understand why he has already paid the automobile consumption tax, but also levied the vehicle purchase tax himself. According to the Ministry of Finance, the automobile purchase tax is levied on the buyer, and the consumption tax is levied on the seller. However, this tax will eventually be included in the car price and become an in-price tax, which will be paid indirectly by consumers.

After driving home, I still have to pay 450 yuan's travel tax every year. Recently, the new travel tax regulations have made Mr. A sleepless.

10 June 12 the State Council executive meeting discussed and approved in principle the People's Republic of China (PRC) Vehicle and Vessel Tax Law (Draft). China's new vehicle and vessel tax policy will be divided into seven gradients. The tax burden of passenger cars with a displacement of 1.0 liter or less will be reduced, while the tax burden of large-displacement passenger cars will be greatly increased.

According to the new regulations, Mr. A's 2.0-displacement car may be in the third gear 1.6-2.0, and the annual travel tax is 900 yuan; It is also possible that the vehicle and vessel tax is as high as 1500 yuan in the fourth gear of 2.0-2.5. Vehicles with a displacement of more than 4.0 may reach 10800 yuan at the highest. Many owners of large-displacement cars are already considering sending their cars to the countryside to "shelter from the wind".

Mr. A especially appreciates the words of Rao Da, secretary general of the Association, "The reason why the current automobile tax and fee policy is unreasonable is not that the policy makers are amateurs, but that the policy makers are the result of protecting their own personal interests." Every power department regards cars as "Tang monk meat", Mr. A said indignantly.

As for the resource tax of crude oil exploitation, it is even more difficult to calculate the fuel tax that has been levied but not included in the new tax.

Seamless tax point

The house where Mr. A lives now was purchased in 2008, which is his second suite. At that time, the transaction price was 6.5438+0.4 million, including 5% business tax of 70,000 yuan, urban maintenance and construction tax of 4,900 yuan, and the land value-added tax paid by the developer was about 200,000 yuan (the specific calculation of land value-added tax is related to land appreciation and real estate area). While Mr. A is buying real estate, he still needs to pay 3% deed tax, with the tax amount as high as 42,000 yuan, plus stamp duty 700 yuan.

Before the sale of the old house, Mr. A owned two properties, and the old house is being rented out at a price of 3,000 yuan per month. According to the provisional regulations on real estate tax, Mr. A is required to pay 12% of the rent as the real estate tax for non-self-use houses, with an annual expenditure of 4,320 yuan (3,000×12% in February). What worries Mr. A most now is the reform of property tax.

Minister of Finance Xie wrote in Qiushi magazine on June 5438+065438+1October 16 this year that during the Twelfth Five-Year Plan period, it is planned to pilot some private houses in some cities, resume the collection of property tax, and gradually expand it to the whole country after accumulating experience.

According to the data of the Ministry of Finance, from June 5438 to September this year, China's deed tax revenue was17465438+49 million yuan, and the property tax revenue was 64.628 billion yuan, accounting for 3. 1% and 1.2% of the total tax revenue respectively.

Last year, real estate prices soared and the stock market was depressed. Mr. Wang decided to sell his property and enter the stock market. He sold the property at a purchase price of 6.5438+0.5 million yuan, paid business tax of 75,000 yuan and personal income tax of 45,000 yuan. In addition, the urban maintenance and construction tax has a stamp duty of 5250 yuan, 750 yuan.

Finally, Mr. A got about 6.5438+0.35 million yuan in cash. He put all his money into the stock market. However, it turns out that this is not a wise choice, because the original house has risen to nearly 6.5438+0.8 million yuan this year, while the stock market has been hovering around 3,000 points. Mr. a wanted to cry without tears and regretted it.

In fact, several stocks in Mr. A's hand just stopped a few months ago. Stock trading for a year is a result of not making a profit or losing money. Nevertheless, Mr. A spent nearly 5,000 yuan on stamp duty on stock transactions. At present, he has withdrawn all his funds from the stock market. Due to the continuous downturn in the securities industry, the stamp duty on securities transactions continued to grow negatively from June 5438 to September this year. The income was 36.223 billion yuan, down 4.4% year-on-year, and the proportion of tax revenue further dropped to 0.6%.

In principle, as long as there is economic behavior, the government can levy taxes. R·A· musgrave (19 10 ~ 1989), a famous economist in the contemporary world, once made a flow chart of social capital movement, telling decision makers the flow direction of money in economic activities, so as to find the best node for building a "toll station".

In musgrave's description, social monetary economic activities are divided into two categories, monetary flow and monetary products. In the economic activities of currency flow: it is nothing more than that individuals provide factors of production to units, and units pay monetary income to individuals; Units provide goods and services to individuals, and individuals pay money to units. In the economic activities of money accumulation, individuals pay money to obtain property.

Therefore, household income, consumption, savings or investment are all tax points, and for enterprises, whether purchasing raw materials or selling goods, they also constitute tax points. Musgrave * * * found 16 tax point, the government wants to levy taxes, either on the flow of funds, that is, turnover tax; Either at the entrance, that is, income tax; Either in export, that is, expenditure tax; Or simply taxing static capital, that is, property tax, is almost seamless.

Mr. A is currently in the wait-and-see stage. Because of the recent continuous interest rate hike, to be on the safe side, he intends to deposit more than 654.38+00,000 yuan in cash in the bank first. Since June 5438+1October 9, 2008, the state has decided to exempt the interest on savings deposits from personal income tax. For Mr. A, this may be the only tax haven.

Mr. a's family tax bill

(Unit: Yuan)

Suppose that the pre-tax monthly income of Mr. A's wife is12,000 yuan, and after deducting social basic insurance, the tax payable is 122 1.64 yuan. Finally, let's count Mr. A's family. From 2008 to 20 10, how much tax will be spent in these three years:

Personal income tax of Mr. A: 2337.64× 12 (month )× 3 (year) =84 155.04.

Personal income tax of Mr. A's wife:1221.64×12 (month) × 3 (year) =43979.04.

VAT: 600× 12 (month )× 3 (year) =2 1600.

Business tax: 150× 12 (month )× 3 (year) =5400.

Consumption tax: 200× 12 (month )× 3 (year) =7200.

Tariff: 50,000 yuan (Subaru forester)

Consumption tax levied by customs: 10000 yuan (Subaru forester)

Value-added tax levied by customs: 44,200 yuan (Subaru forester)

Automobile purchase tax: 30,000 yuan

Travel tax: 450×3 (year) = 1350.

Deed tax: 42,000 yuan (purchase of real estate)

Business tax: 70,000 yuan (purchase of real estate)

Land value-added tax: 200,000 yuan (purchase of real estate)

Property tax: 4200 (house lease 1 year)

Business tax: 75,000 (sale of real estate)

Personal income tax: 45,000 yuan (sale of real estate)

Stamp duty: 700 (house) +750 (house) +5000 (stock) =6450.

Urban maintenance and construction tax: (21600+5400+7200+10000+44200+70000) × 7% =16338.

Total tax expenditure: 84155.04+43979.04+21600+5400+7200+50000+10000+44200+30000+1.

Total income of Mr. A's family

Mr. A's three-year income: 18000× 12 (month )× 3 (year) =648000.

The income of Mr. A's wife for three years:12000×12× 3 (year) =432000.

Income from the sale of real estate:1350000-1000000 = 350000.

1 year rental income: 3000× 12 (month) =36000.

Total: 648000+432000+350000+36000 =1466000.

The ratio of three-year tax burden to income is 756,872.08/1.466 million = 5 1.6%(_).

(Thanks to Professor Hu, Professor Huang Tianhua from Shanghai University of Finance and Economics, Shanghai Ocean Tax Agency, Ms. Deng from PricewaterhouseCoopers Zhongtian Certified Public Accountants, and Professor Pan Weihe from Shanghai Institute of Foreign Trade for their help and contribution to this topic)

At present, there are 19 taxes in China.

1, value-added tax 2, consumption tax 3, business tax 4, enterprise income tax 5, personal income tax 6, resource tax 7, urban land use tax 8, land value-added tax 9, property tax 10, urban maintenance and construction tax1,vehicle purchase tax 12, and vehicle and vessel tax. Cultivated land occupation tax 16, tobacco tax 17, tariff 18, tonnage tax 19, fixed assets investment direction adjustment tax (suspended from 2000).

(Reprinted from 360doc Personal Library)