China taxation is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay, or evasion of or resistance to collection, is punishable by law. Taxes are also imposed by many administrative divisions.  Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent.


In the current tax system, China's taxation includes taxation on turnover (including value added tax, consumption tax, business tax and customs duty), taxation on profits/income (including corporate income tax for enterprises with foreign investment and foreign enterprises, and individual income tax), taxation on property and deeds (including real estate tax, contract tax and stamp duty), and taxation on natural resources (including resources tax), which are respectively in relation to different objects of taxation.


Moreover, China's taxation can be categorized into central taxation, local taxation, as well as local and central sharing taxation, in terms of revenue attribution and collection jurisdiction, according to which, the tax preferences and tax rates enjoyed by different corporations are always different.


Major Taxation in Mainland China:

•Corporate Income Tax

•Value Added Tax

•Business Tax

•Consumption Tax

•Real Estate Tax

•Land Value Added Tax

•Stamp Duty

•Customs Duty

•Individual Income Tax

•Tax Planning for Levying Value-added Tax in Lieu of Business Tax


Services provided as China Company Tax Advisory

•Application and Advisory for Tax Preferences

•Tax Declaration

•Individual Income Tax Declaration for Foreign Nationals

•Tax Planning of Fixed Assets

•Long-Term Tax Advisory

•Customs Duty and Goods Tax Advisory

•Domestic Investment Structure Assessment

•Transfer Pricing Service

•Provision of the Latest China Taxation Ordinances, Amendment of Rules and Regulations, as well as Practice Bylaw Materials.

•Diagnosis of China Taxation

•Tax Planning for Levying Value-added Tax in Lieu of Business tax


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If you have further queries, please contact Tannet

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