Legal analysis: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and urban maintenance and construction tax paid by railway departments, banks and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, income tax paid by foreign-invested enterprises and foreign enterprises, Securities transaction tax (stamp duty levied on securities transactions before collection), part of personal income tax levied on interest income of savings deposits, central tax late payment fee, resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel license tax, stamp duty, deed tax, slaughter tax, banquet tax, agricultural tax, animal husbandry tax and their local surcharges.

Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.