The following pages are a fairly comprehensive outline of China’s tax laws. If you feel that any important area of Chinese tax law has been neglected or not developed to your satisfaction please let me know. This was last updated in September 2009. You are solely responsible to ensure all information is current.

1. Overview of the Chinese Tax System;
2. Enterprise Income Tax Law;
3. Individual Income Tax Law;
4. Value Added Tax;
5. Business Tax;
6. Consumption Tax;
7. Transaction and property related taxes.

Also, if you have a basic China tax question? Submit your questions to the author here. China Tax Insights will strive to provide an answer.

All readers should be aware that it is not possible to provide comprehensive tax advice without knowing the full circumstances of any given case. Further, the author of China Tax Insights is not a qualified PRC lawyer and relies heavily on English translations of laws and regulations for his understanding of China’s tax laws. Obviously, there may be some discrepancy with such translations and the original text. Finally, China’s tax system is notable for the discretion given to local tax officials. Accordingly, tax practices vary from location to location. You should not rely on any information given on this site, and instead you should contact a tax professional to discuss your particular situation.