Business Tax Assessed by the Tax Authority

exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years

Tax payable-business tax

Tax payable-consumable tax

Tax payable-income tax

tax rate and tax class

To File Tax Returns and Make Tax Payments

Ding-yin (poll tax of adult men forcorvee labor)

Half Reduction Tax Policy on Import Tariff and VAT

Yi-tiao-bian Fa (incorporation of tax and corvee)

1ump sum tax

A harmonious society Fiscal and tax policies Fiscal reform

a simple tax regime

a tax return

abatement of tax

Ability of Tax Administration

About the Individual Income Tax

ACT advance corporation tax

ad valorem tax