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Tax Regulations

Date:2006-08-14  Source:The people's Govemment of Hunan province

  Question Concerning Taxations Applicable to Enterprise with Foreign Investment and Foreign Enterprises
  In  addition  to the Provisional Regulations On Value-Added Tax of the People's Republic of China, the Provisional Regulations on  Consumption  Tax  of  the  People's Republic of China, the Provisional Regulations  On  Business  Tax  of  the People's Republic of China and the Income Tax Law of the People's Republic of China for Enterprise with Foreign Investment  and  Foreign  Enterprises which are applicable to enterprise with  foreign  investment  and  foreign enterprises, the following provisional regulations are also applicable  to them:
  1. The  Provisional  Regulation  On  Land  Value-Added  Tax  of  the People's Republic of China published by the State Council on December  13, 1993;
  2. The Provisional Regulations On Resources  Tax  of  the  People's Republic of China published by the State Council on December 25, 1993;
  3. The Provisional Regulations  On  Stamp  Duty  of  the  People's Republic of China published by the State Council on August 6, 1988;
  4. The Provisional Regulations On Animal Slaughter Tax published by the Government Administration Council of the Central  People's  Government on December 19, 1950;     
  5. The Provisional Regulations On Urban Real Estate Tax published by the Government Administration Council of the Central  People's  Government on August 8, 1951;
  6. The Provisional Regulations On Vehicle and Shipping License Fees published by the Government Administration Council of the Central People's Government on September 13, 1951;
  7. The Provisional Regulations on Contract Tax  published  by  the Government Administration Council of the Central  People's  Government  on April 3, 1950.

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