Tax classification

1. Tax category. Including value-added tax, consumption tax and business tax tax 3. These taxes are in the production, circulation or services, according to the taxpayers to achieve sales or revenues collected.

2. Income tax categories. Including the corporate income tax (applicable to state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and other domestic-funded enterprises), foreign-invested enterprises and foreign enterprises income tax, personal income tax 3. These taxes are in accordance with the production, the operator made a profit or personal income collected.

3. Type of tax resources. Resources, including tax and urban land-use tax of 2 tax. These taxes is engaged in resource development or use of urban land are levied, can be compensation for the use of state-owned resources, and taxpayers get the resources to regulate the income differential.

4. The specific purpose of the tax categories. Including the maintenance of urban construction tax, land occupancy tax, fixed asset investment regulatory taxes and land value-added tax of 4. These taxes in order to achieve a specific purpose, specific object and adjust the settings.

5. Property tax category. Including the real estate tax, urban real estate tax and inheritance tax (not yet the introduction of legislation) 3 tax.

6. Tax-type behavior. Including the use of travel tax, travel tax to use license, vehicle purchase tax, stamp duty, deed tax, securities transaction tax (not yet the introduction of legislation), the slaughter tax and tax banquet 7 tax. These tax is levied on specific acts.

7. Agriculture and animal husbandry tax category. Including tax (including tax on special agricultural products) and animal husbandry tax and tax 2. These taxes on agricultural income, or income of animal husbandry enterprises, units and individuals collected.

8. Tariffs. This tax is in and out of the Chinese territory of the goods, items of the collection.