Real estate development companies shall incorporate the rental income obtained by house leasing into the total income of the enterprise to calculate and pay enterprise income tax. The general tax rate is 25%.Companies shall incorporate the rental income obtained by house leasing into the total income of the enterprise to calculate and pay enterprise income tax. The general tax rate is 25%.
At present, there are three standards in the classification of R & D expenses: accounting, recognition of high-tech enterprises and weighted deduction of tax. Each standard is regulated by corresponding policy documents. The main purpose is to accurately calculate R&D expenses. R&D activities of an enterprise is judged by the enterprise itself according to its own production and operation situation
Where the R&D expenses actually incurred by an enterprise when it conducts any R&D activity have not been included in the current loss and profit as intangible assets, another 50% of the amount of R&D expenses actually incurred in this year shall be deducted from the amount of taxable income in this year in addition to the deduction as prescribed to the extent of the amount actually incurred.
The taxpayers of Land Appreciation Tax include units and individuals who receive income from a disposal or other means of transfer with consideration of State-owned land use rights, buildings on land and their attached facilities (hereinafter referred to as transfer of real estate).Transfer of state-owned land use rights, including sale, exchange and donation;
The taxpayers of real estate tax are the owners of the property rights in cities, country towns, State designated townships and industrial and mining areas, including the owner, operational and managerial unit, mortgagee, custodian or the user of the property.Real estate tax is levied on houses in n cities, country towns, State designated townships and industrial and mining areas, excluding "rural houses".
Within the territory of China, the owners or managers of vehicles and vessels (hereinafter referred to as vehicles and vessels) shall be the taxpayers of vehicle and vessel tax.The applicable amount of vehicle and vessel tax shall be in accordance with the schedule of vehicle and vessel tax items. The specific applicable tax on vehicles and vessels shall be determined by the people's governments of provinces
Enterprises and individuals who purchase taxable vehicles are taxpayers of vehicle purchase tax, including acquire and use taxable vehicles by buying, importing, manufacturing, bestowal, winning awards or through other methods.Automobile, tram, trailer, motorcycles with a displacement of more than 150 milliliters.
The taxpayers of Stamp Duty include any enterprise, unit, individual household business operators and other individual who executes or receives specified documents (taxable documents) listed in the Tax Law within the territory of China. According to the different types of taxable documents, taxpayers can be divided into the following six categories
Deed Tax adopts a flat rate within the range of 3%-5%. The applicable tax rate shall be determined by the people’s governments of provinces, autonomous regions and municipalities directly in accordance with the actual conditions of their respective areas within the scope prescribed in the preceding paragraph.
The consignees of import goods, the consigners of export goods and the owners of inward and outward articles are duty payers.Customs dutiable value of import and export goods shall be determined by Customs on the basis of the actual transaction value with some adjustments.