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Technical Center
Home: >> Technical Center >> Tax >> Other Taxes
What is consumption tax (CT)?
What are the taxable items and tax rates of CT?
How to calculate the consumption tax?
When should I pay CT?
What is stamp duty (SD)
What are taxable items and tax rates of SD?
How to calculate the SD?
Under what circumstances SD can be exempted?
What are the penalties if SD rules are not complied?
Should I pay SD for non-executed contracts?
How should I affix tax stamp if SD is less than RMB 0.1?
How long should tax stamps be kept?
What is Real Property Tax (RPT)
How RPT is calculated?
When should RPT be paid?
What is Deed Tax (DT)
How DT is taxed?
What is Land Value-Added Tax (LVAT)
What are the tax bases and tax rates of LVAT?
How to compute LVAT payable?

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