Divided into four categories, there are 28 taxes:
1. Turnover tax category. Including seven taxes:
(1) VAT.
(2) consumption tax.
(3) business tax.
(4) tariffs.
(5) Resource tax.
(6) Agricultural tax (including agricultural specialty tax).
(7) Animal husbandry tax.
These taxes are levied according to the sales income or business income obtained by taxpayers in the fields of production, circulation or service.
2. Income tax categories. Includes three kinds of taxes:
(1) enterprise income tax.
(2) Income tax for foreign-invested enterprises and foreign enterprises.
(3) Personal income tax.
These taxes are levied on the taxpayer's profit or net income.
3. Property tax categories. Tax included 10:
(1) property tax.
(2) Urban real estate tax.
(3) Urban land use tax.
(4) Vehicle and vessel use tax.
(5) Vehicle and vessel license tax.
(6) Vehicle purchase tax.
(7) deed tax.
(8) Farmland occupation tax.
(9) Ship tonnage tax.
(10) inheritance tax (not collected).
These taxes are levied on property owned or used by taxpayers.
4. Behavior tax. Including 8 kinds of taxes:
(1) Urban maintenance and construction tax.
(2) stamp duty.
(3) Adjustment tax for investment direction of fixed assets.
(4) Land value-added tax.
(5) Slaughter tax.
(6) Banquet tax.
(7) Securities transaction tax (not levied).
(8) Fuel tax (not collected).
These taxes are levied for specific behaviors or specific purposes.
Legal basis: According to Article 61 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if the withholding agent fails to set up or keep the account books of withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials of withholding and collecting taxes, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.