Personal Income Tax Law

Enterprise income tax law

Vehicle and vessel tax law

Tax collection and management law

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

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The National Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Tax Law) was edited and published by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). At present, the most comprehensive, authoritative, accurate and timely large-scale loose-leaf reference books in China.

All effective tax laws, regulations, rules and normative documents issued by the National People's Congress, the State Council, Ministry of Finance, State Taxation Administration of The People's Republic of China and relevant ministries and commissions since the founding of the People's Republic of China are collected, scientifically classified and indexed in detail, and dynamically updated through additional file services.

References:

Baidu Encyclopedia-China People and National Tax Law