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Contact Us

Address: Block C, Xincheng Mansion, 265 Middle Jiangdong Road, Nanjing, China

Telphone:+86-025-68787109, 68787006

Fax:+86-025-68787170

tax system

 

I.Foreign-Invested Enterprises

Type of Tax

Object and Scope of Tax

Tax Rate

Enterprise Income Tax

In the People’s Republic of China, enterprises and other organizations earning incomes must pay enterprise income tax. Resident enterprises of the People’s Republic of China must pay enterprise income tax for their incomes from China and overseas.

Statutory tax rate: 25%

Preferential tax rate for small low-profit enterprises: 20%

Preferential tax rate for hi-tech enterprises to receive key national support: 15%

Value-Added Tax

Value-Added Tax is payable by legal entities and individuals for sales of goods, provision of processing, repairing or servicing, labor services, or import of goods in China.

Zero to 17% (depending on the specific items)

Consumption Tax

Sales revenue or sales volume of 14 types (categories) of taxable consumer products currently stipulated by the country, such as cigarettes, wine, and cosmetics.

Ad valorem duty 1%-56%

Specific duty based on volume RMB 0.1 to 250

Business Tax

Business tax is payable by legal entities and individuals for provision of taxable labor services, transfer of intangible assets, or sales of real estate in China.

Industry-differentiated proportional tax rate, 3% to 20%

Duty

Duty-paid prices or quantities of specific imported/exported goods

0-270%

Personal Income Tax

11 types of personal income, including salaries, bonuses, and labor services income.

0-45%

Deed Tax

Price of the transferred real estate.

3% to 5%

Property Tax

Taxable value or rental income of the property.

1.2% to 12%

Land Appreciation Tax

Land appreciation tax is payable by legal entities and individuals for transfer of state-owned land-use rights, and buildings aboveground and their fixtures.

30% to 60%

Stamp Duty

Stamp duty is payable by legal entities and individuals for composing and receiving vouchers in the People’s Republic of China. Taxable vouchers include commercial contracts, property right transfer deeds, business accounts, rights, licenses, and other vouchers specified as taxable by the Ministry of Finance.

RMB 5 or

0.005% to 0.1% per stamp

II. Responsible Authorities for Tax Registration and Contacts
1. State Tax Registration
Competent Authority: Nanjing Municipal Office, State Administration of Taxation
Address: Window A129, Municipal Service Center, No. 265 Central Jiangdong Road, Jianye District, Nanjing
Tel:+86 (25) 68505129
2. Local Tax Registration
Competent Authority: Jiangsu Nanjing Local Taxation Bureau
Address: Window A130, Municipal Service Center, No. 265 Central Jiangdong Road, Jianye District, Nanjing
Tel: +86 (25) 68505130

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