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The current tax system is the result of the tax system reform of 1994, including 7 categories and 23 kinds.
1. Transferring tax. Including value-added tax, consumption tax and business tax.
2. Resource tax. Including resource tax and land-use tax.
3. Income tax. Including enterprise income tax, foreign-funded enterprise income tax and individual income tax.
4. Taxes for certain purposes. Including treat tax, urban construction tax, land value-added tax, and farm-occupying tax.
5. Property tax. Including house property tax, urban real estate tax, stamp tax and slaughtering tax.
6. Agriculture tax. Including agriculture tax and stockbreeding tax.
7. Tariff. It is levied on the commodities for import and export.
Among all the above taxes, tariff is collected by the customs and the others are collected by tax deparment.
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