According to Chinese Corporate Income Tax Law, the allowance is pre-tax deductable if it is stipulated in the employee salary system and paid together with the salaries. The allowance shall meanwhile comply with the provision of ‘reasonable wages and salaries’ issued by the STA. Other allowance shall follow the deduction limit as welfare expenses.

Enterprises and institutions and other manufacturers and operators that directly discharge taxable pollutants to the environment in the field of China and other sea areas under Chinese jurisdiction are taxpayers of environmental protection taxes. Air pollutants: Environmental protection tax is levied on the first three items of pollutants ranked in descending order of pollution equivalents.

In generally, transactions between two independent enterprises include business transactions (sales, labor, financing, etc.) and donations. While transactions between shareholders and enterprises they invest includes business transactions, capital investment, dividend distribution, capital reduction and so on. Strictly speaking, there is not exist donations between shareholders and enterprises they invest, when compared with two independent enterprises.

There are 11 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumption Tax, Income Tax on Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Resource Tax, Land Appreciation Tax, Urban Real Estate Tax, Vehicle and Vessel Usage License Plate Tax, Stamp Tax, Deed Tax, and Customs Duties.

Deduction refers to the seller offers price deduction based on the original price after the sales amount reach a certain amount. Coupon refers to the consumers can deduct the corresponding amount of the coupon when they confirm the order.Installment is essentially a loan provided by e-commerce enterprises. Consumers can obtain the desired goods after paying a small part of the sales price.

Individual business refers to natural person or family that are legally approved and registered to engage in industrial and commercial activities within the permitted scope. Individual business shall have the rights to process, utilize, profit and dispose the lawful properties as well as to enjoy all kinds of crediter’s rights based on laws and contracts.

With the continuous improvement of China's level of opening to the outside world and the increasingly frequent cross-border activities of residents, the tax management of personal overseas income has become a core issue in China's tax collection and administration system. From the cross-border economic activities mainly based on labor export in the early days of reform and opening to the current diversified pattern where millions of Chinese citizens are employed, invested and settled overseas

In accordance with the Individual Income Tax Law, by the end of fiscal year of 2024, individual residents are required to aggregate four types of incomes, namely, “Wages and Salaries”, “Labour Remuneration”, “Author’s Remuneration”, and “Royalties” (hereinafter refer to as “Comprehensive Income”) received during the period from 1 January 2024 to 31 December 2024

Enterprises and individuals who manufacture, entrust other companies to process and import taxable consumer goods are taxpayers of consumption tax. Qualified pure biodiesel is exempted from consumption tax;Mercury-free galvanic cell, nickel-metal hydride battery, lithium primary cell, lithium ion battery, solar cell, fuel cell, all-vanadium flow battery is exempted from consumption tax;

Taxpayers sell merchandise processing repair and maintenance, as well as offering service, intangible assets, and immovable property, which is considered as concurrent operation. Based on the Tax Law regulated in China, taxpayers are involved in various tax rates from concurrent operation, sales amounts should be calculated at various tax rates or confiscatory rates;