What taxes are there in China?

Legal analysis: 1. Individual income tax: Income obtained by residents from China and abroad and income obtained by non-residents from China shall be subject to individual income tax according to regulations.

2. Enterprise income tax: The income from production and operation and other income of all enterprises and other organizations with income in China (excluding sole proprietorship enterprises and partnership enterprises) shall be collected according to law.

3. Consumption tax: It is levied on units and individuals that produce or sell, entrust processing and import taxable consumer goods in China.

4. Business tax: levied on units and individuals that provide taxable services (including seven tax items such as transportation, construction, finance and insurance), transfer intangible assets and sell real estate.

5. Value-added tax: It is levied on units and individuals that sell goods or provide processing, repair and replacement services and import goods in China.

6. Urban maintenance and construction tax: based on the value-added tax, consumption tax and business tax actually paid by taxpayers.

7. Tobacco tax: units that purchase tobacco leaves (including sun-cured tobacco and flue-cured tobacco) are levied according to a certain proportion of the purchase amount.

8. Tariff: Imposed on inbound and outbound goods and articles.

9. Resource tax: levied on various taxable natural resources.

10. Property tax: the residual value or rental income after deducting 10% ~ 30% from the original value of the property is collected from the owners or business users of the property for the houses in cities, counties, towns and industrial and mining areas.

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12. Vehicle and vessel tax: the vehicle and vessel that should be registered in the vehicle and vessel management department according to law in China is the object of taxation, and it is collected from the owner or manager of the vehicle and vessel.

13. Vehicle purchase tax: levied on units and individuals who purchase taxable vehicles such as automobiles, motorcycles, trams, trailers and agricultural transport vehicles.

14. Stamp duty: the collection of taxable economic vouchers in economic activities and economic exchanges.

The above are the main taxes in China, in addition to land value-added tax, tonnage tax of ships, farmland occupation tax, urban land use tax, fixed assets investment direction adjustment tax and so on.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.