POCKET TAX BOOK 2018 OTHER KINDS OF TAXES
POCKET TAX BOOK 2018 OTHER KINDS OF TAXES
POCKET TAX BOOK 2018 OTHER KINDS OF TAXES

I. Relate-party transaction

1. Determining related-party transactions and related parties        

2. The responsibility of enterprise having related-party transactions            

3. Regulation on expenses not deductible when calculating CIT in specific cases for enterprises having related-party transactions              

II. Special Consumption Tax (SCT)              

1. Taxpayers      

2. Basis for SCT determination    

3. SCT declaration           

III. Environment Protection Tax (EPT)

1. Taxpayers      

2. Basis for EPT determination    

3. EPT declaration and payment 

IV. Import and Export duties        

1. Taxpayers

2.Basis for import and export duty determination

3. Import and export duty declaration and payment           

V. Natural Resources Tax (NRT)  

1. Taxpayers      

2. Basis for NRT determination   

3. NRT declaration and payment

X. Licensing fees              

1. Licensing fees payers 

2. Rate of licensing fees 

3. Licensing declaration and payment