Legal basis: Article 20 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the value-added tax is levied by the tax authorities, and the value-added tax on imported goods is levied by the customs.
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Main taxes in China:
1. According to the nature of the tax object, it is divided into: 1, turnover tax (mainly: value-added tax, consumption tax, business tax and customs duties); 2. Income tax (enterprise income tax, foreign-invested enterprises and foreign enterprises income tax, personal income tax); 3. Resource tax (resource tax, urban land use tax, farmland occupation tax); 4. Behavior tax (stamp duty, vehicle and vessel use tax); 5. Property tax (property tax, deed tax). 2. According to the tax management and use authority, it is divided into central taxes (customs duties and consumption taxes), local taxes (personal income tax, property tax, vehicle and vessel use tax and land use tax) and central and local taxes (value-added tax, resource tax, business tax and enterprise income tax). Third, according to the relationship between tax and price: internal tax (consumption tax) and external tax (value-added tax). Fourth, according to tax standards: ad valorem tax (value-added tax, business tax, customs duties) and specific tax (resource tax, vehicle and vessel use tax). Fifth, according to whether the tax burden is passed on, it is divided into direct tax (income tax) and indirect tax (value-added tax and consumption tax).
There are value-added tax, consumption tax, business tax, enterprise income tax, personal income tax, property tax, land value-added tax, land use tax, travel tax, urban construction tax, deed tax, vehicle purchase tax, stamp duty, resource tax and farmland occupation tax.
There are 19 kinds of taxes in China, such as value-added tax, consumption tax, business tax, enterprise income tax, personal income tax, resource tax, urban land use tax, property tax, urban maintenance and construction tax, cultivated land occupation tax, land value-added tax, vehicle purchase tax, vehicle and vessel tax, stamp duty, deed tax, tobacco tax, customs duty, tonnage tax on ships, and adjustment tax on investment direction of fixed assets. The 17 tax is collected by the tax authorities; The adjustment tax on the investment direction of fixed assets was decided by the State Council, and stopped in 2000. Customs duties and tonnage tax on ships shall be collected by the Customs Administration. In addition, the value-added tax and consumption tax on imported goods are also collected by the customs department.