PH中国税务现况与数据(31页).pdfVIP

The People’s Republic of China Tax Facts and Figures The People’s Republic of China Tax Facts and Figures Foreword his booklet has been prepared to provide the reader with an overview of Ttaxes levied in the People’s Republic of China. It is not intended to cover exhaustively the subjects it addresses but rather to answer some of the important, broad questions that may arise for the reader. When specific issues arise in practice, it will often be necessary to refer to the laws, regulations and interpretations of the PRC. Since the laws and regulations are still evolving and are not always uniformly interpreted, it is advisable to obtain appropriate professional advice. If you would like more information on any of our services described on pages 24 to 25, please contact one of our specialists listed at the back of this booklet. The commentary in this booklet does not cover taxes levied in Hong Kong, which became a Special Administrative Region of the PRC on 1 July 1997. Hong Kong continues to retain its own tax system and the taxes applicable in mainland China do not apply in Hong Kong. Contents PagePage Page PagePage TTax administrationax administration Tax administration 1 TTax administrationax administration TTax filing and paymentax filing and payment Tax filing and payment 1 TT ax filing and paymentax filing and payment – Enterprise income tax 1 – Individual income tax 1 ForForeign Investment Enterprises andeign Inv