Types of Taxes

Henk R. Randau and Olga Medinskaya

Chapter 26 in China Business 2.0, 2015, pp 125-137 from Springer

Abstract: Abstract The Chinese tax system consists of central taxes, local taxes, and taxes shared by the central and local governments. Customs, consumption and income tax revenues collected from SOEs are routed to the central government, while Value Added Tax (VAT) (75 % state, 25 % local) and individual and Enterprise Income Tax (EIT) (60 % state, 40 % local) are split.

Keywords: Foreign Subsidiary; Medium Income Earner; Paper Invoice (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/978-3-319-07677-5_26

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