由約翰尼・趙

在之下當前稅收系統在中國，有稅的26個類型，根據他們的自然和作用，可以被劃分成以下8個類別：

• 週轉稅類別。 它包括三种稅，即，增值稅、消費稅和營業稅。 這些稅徵收根據轉交的納稅人的容量或銷售在製造業、循環或者服務部門通常。

• 所得稅類別。 它在企業以國外投資和外國企業包括企業所得稅(可適用到這樣國內企業像國營企業、由集體擁有的企業、私人企業、聯合作戰企業和聯合產權企業)，所得稅和單獨所得稅。 這些稅根據生產商或經銷商獲取的贏利或者個體贏得的收入被徵收。

• 資源稅類別。 它包括資源稅和都市和小鎮土地利用稅。 這些稅是可適用的對自然資源開發參與開拓者或對都市和小鎮土地的用戶。 這些稅反射對國有自然資源的可充電的用途，并且打算調整得以進入對自然資源的另外可及性的納稅人獲得的不同的贏利。

• 稅類別為專用。 These taxes are City Maintenance and Construction Tax, Farmland Occupation Tax, Fixed Asset Investment Orientation Regulation Tax, Land Appreciation Tax, and Vehicle Acquisition Tax. These taxes are levied on specific items for special regulative purposes.

• Category of property taxes. It encompasses House Property Tax, Urban Real Estate Tax, and Inheritance Tax (not yet levied).

• Category of behaviour taxes. It includes Vehicle and Vessel Usage Tax, Vehicle and Vessel Usage License Plate Tax, Stamp Tax, Deed Tax, Securities Exchange Tax (not yet levied), Slaughter Tax and Banquet Tax. These taxes are levied on specified behaviour.

• Category of agricultural taxes. The taxes belonging to this category are Agriculture Tax (including Agricultural Specialty Tax) and Animal Husbandry Tax which are levied on the enterprises, units and/or individuals receiving income from agriculture and animal husbandry activities.

• Category of customs duties. Customs duties are imposed on the goods and articles imported into and exported out of the territory of the People’s Republic of China, including Excise Tax.

Johnny Zhao, China Business Law - Legal Resources