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China Tax
Editor:admin  Date:2014-08-18  Browse:11059 Text Size Print

First, the existing tax system 

     30 years of reform and opening up, after several larger reform of the tax system are maturing. Tax reform, reform and opening up is the need to adapt to the opening, the establishment of foreign tax system as a breakthrough. 1983, 1984 and has a two-step implementation of the state-owned enterprises, "Li Gaishui" reform, the allocation between the state and corporate fixed in the form of taxes. 1994, the state implemented the largest since the founding of New China, the most extensive range of the most significant achievements, most far-reaching tax reform once. This reform targets around the establishment of a socialist market economic system, and actively build tax system to adapt the requirements of the socialist market economic system. Since 2003, according to the scientific development concept, around the improvement of the socialist market economic system and the goal of building a moderately prosperous society, step by step implementation of the reform of rural taxes, improve goods and services tax, income tax, property tax and a series of tax reform and the reform of the export tax rebate mechanism. After changes, present, a total of value added tax, consumption tax, business tax, corporate income tax, personal income tax, resource tax, urban land use tax, property tax, urban maintenance and construction tax, farmland occupation tax, land tax, vehicle purchase tax, travel tax , stamp duty, deed tax, tobacco tax, tariffs, tonnage tax, fixed asset investment direction adjustment tax, etc. 19 taxes. Among them, 17 types of taxes levied by the tax department; fixed asset investment tax by the State Council decided to suspend the levy from 2000 onwards; tariffs and tonnage tax levied by the customs authorities, in addition, imports of goods VAT, consumption tax also by the customs department levied. 

     Second, the tax collection 

     1, the Tax Administration Law. "Tax Administration Law" was formally promulgated in 1992, was revised in 2001. "Tax Administration Law" is the basic law of tax collection and management, including tax administration, tax collection, tax inspection, legal liability and other major content, it provides for taxpayers to handle tax-related matters of basic procedures and requirements of administrative law is the tax authorities an important basis for the taxpayer to fulfill tax obligations according to the law, to protect their legitimate rights and interests of the community, concerned with the tax authorities to perform their duties according to law must comply with the legal norms. 

     2, the basic objectives and mode of tax collection. The basic goal of our work is to improve tax collection and the quality and efficiency of tax collection, promote tax compliance. These include: law enforcement standards, compliance is high, reduce costs, and social satisfaction. Through constant practice and exploration tax authorities at all levels, China has gradually formed a "tax declaration and optimization services as the basis for computer network-based, centralized collection, focusing on inspection, strengthen management," the tax collection mode. 

     3, the general rules of procedure. The general procedure of tax collection, including tax registration, books and credential management, invoice management, tax returns, tax collection, tax assessment, tax inspection and other links. 

     Third, the tax service 

     1, the tax service concept. Tax services work began taxpayer needs, based on taxpayer satisfaction, and finally taxpayer compliance. In recent years, China's tax authorities at all levels to firmly establish the legal status of equality between both sides of the service concept, in accordance with the laws and regulations as the basis for the taxpayer a reasonable demand, with information into the basis, in order to improve compliance with tax law for the purpose of tax overall service work requirements, and constantly enrich the service content, service means innovation, improve service mechanism, improve their work. 

     2, the main content. Including tax laws publicity, tax consulting, tax service, rights protection, credit management, social collaboration. 

     3, the main carrier. With the development of tax services in the field of development and modern science and technology, China's tax service means continuous improvement and perfection, including the tax service hall, tax portal, 12366 tax service hotline and other carriers. 

     Fourth, the taxpayer's rights and obligations 

     For the convenience of taxpayers understand their rights and obligations enjoyed by the tax process, help taxpayers timely completion of tax matters, precisely, in November 2009, the State Administration of Taxation issued by the "State Administration of Taxation on taxpayers' rights and obligations the announcement "should enjoy the rights of taxpayers and obligations were announced. 

     A taxpayer's rights. Taxpayer's rights refers to the taxpayer in fulfilling tax obligations, confirmed by law to protect and respect the rights and interests, and when the legitimate rights and interests of taxpayers are violated, the rights of taxpayers relief and compensation should be given, the main including: the right to know; confidentiality; tax supervision; tax return mode option; apply for an extension to declare rights; apply for an extension to pay taxes right; application for refund of overpaid taxes right; enjoy tax preferential rights according to the law; appoint a tax attorney; statement and defend themselves; denial of the right to tax inspection certificate examination and tax inspection notice did not produce; tax legal Remedies; law right to request a hearing; 14 right to obtain relevant tax documents and so on. 

     2, the taxpayer's obligations. Taxpayers are balanced rights and obligations, in accordance with the provisions of the Constitution, the tax laws and administrative regulations, taxpayers have the following obligations in the tax process: the obligation to tax registration according to law; set up according to the law books, books and relevant information as well as keeping the law issuance, use, acquire and obligations of custody invoices; obligation financial accounting system and accounting software record; follow the installation, use tax obligations device; timely, truthful reporting obligations; pay their tax obligations; withholding, obligation to collect taxes; examined according to the law of obligations; obligation to provide timely information; obligations and other reports of other tax-related information 10 obligations. 

     Fifth, the tax revenue 

     1 In recent years, the tax income. Since 1994, China's tax revenue has maintained a steady and rapid growth, especially in recent years, the emergence of China's tax revenues have been expanding, revenue growth momentum. "Eleventh Five-Year" period, the national tax revenue to grow steadily, in 2006 tax revenue 3.7637 trillion yuan, 4.9452 trillion yuan in 2007; 2008 5.7862 trillion yuan; 2009 6.3104 trillion yuan; 2010 7.7394 trillion yuan. During the "Eleventh Five-Year", the national total tax revenue exceeded 28 trillion yuan, 2.6 times the total income of "15" period, the average annual amount of tax revenue for the 930.5 billion yuan. 

     2,2011 tax income. 2011 is the "second five" first year, the national tax revenue of 9.5729 trillion yuan. Tax revenue growth slowed quarter by quarter with economic development. National total export tax rebate 920.5 billion yuan, an increase of 187.6 billion yuan in 2010, an increase of 25.6%. 

     3, in recent years the situation of macro tax burden. 2005 -2010 macro tax burden each year as follows: 16.7%, 17.4%, 18.6%, 18.4%, 18.5%, 19.4%. 

     These "tax revenue" includes the tax levied by the organization of the tax department, not including tariffs, tonnage tax, farmland occupation tax, deed, not reduced export tax rebates. 

     Six, tax organization 

     The tax authorities are in charge of tax collection department management. The central government set up the State Administration of Taxation, the State Department is working directly under the tax agency. Provincial and divided into the following tax agency for the State Tax and Local Taxation two systems. State Tax system leadership structure to implement the vertical management of the State Administration of Taxation, the provincial (autonomous regions and municipalities) to implement local taxation provinces (autonomous regions and municipalities) People's Government and the State Administration of Taxation under the dual leadership to local government leaders based management system, the provincial (autonomous regions and municipalities) to implement the following local taxation higher tax authorities and the dual leadership of the government at the same level, above grade vertical leadership tax authorities based management system.

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