Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.

2. Personal income tax

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

Step 3 stamp duty

Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol.

Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

4. Urban maintenance and construction tax

Urban maintenance and construction tax is a tax levied according to law according to the value-added tax and consumption tax actually paid by taxpayers.

The characteristics of urban maintenance and construction tax are as follows: first, it has the nature of additional tax, based on and attached to the "second tax" actually paid by taxpayers, and there is no specific and independent tax object similar to other taxes; Second, it has a specific purpose. Urban maintenance and construction tax is specially used for the maintenance and construction of urban public utilities and public facilities.

5. Urban land use tax

Urban land use tax refers to a tax levied by the state on units and individuals who use land in cities, counties, towns and industrial and mining areas according to the actual land area occupied by them and according to the prescribed tax amount.

Levying urban land use tax is conducive to strengthening land management through economic means, changing land use from free to paid use, promoting rational land conservation and improving land use efficiency.

It is conducive to properly adjusting the land grading income between different regions and different lots, promoting enterprises to strengthen economic accounting and rationalizing the distribution relationship between the state and land users.

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