中国涉外税收概览
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中国现行税制体系包括22个税种，其中15个税种明确适用于外商投资企业、外国企业或者外国人，税收的基本法规由全国人民代表大会及其常务委员会和国务院制定。
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Organizational Chart of SAT
Organizational Chart of SAT Notes： 1．The administrative size of SAT is 327 staff． 2．The Education Center，Corporate Service Center，Information Center，Registered T[阅读]
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Organizational Chart of Chinese Tax Administration
Organizational Chart of Chinese Tax Administration Notes： 1．The Headquarters of SAT conducts vertical leadership over its offices across China，and assists Pe[阅读]
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Tax Revenue Statistics of China by Type of Taxes in 2004
Tax Revenue Statistics of China by Type of Taxes in 2004 Note： 1．The total amount of tax revenue and the Customs Duty and Vessel Tonnage Tax revenue are the[阅读]
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Revenue Statistics of Chinese Taxes in Some Years
Revenue Statistics of Chinese Taxes in Some Years Note： 1．The tax revenue and the fiscal revenue statistics in this table are based on the final budget of t[阅读]
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Graph of Chinese Tax System(by budgetary level)
Graph of Chinese Tax System(by budgetary level) Notes： 1．The sharing taxes are divided between the Central Government and the local governments as follows： 1) VA[阅读]
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Graph of Chinese Tax System(by category of taxes)
Graph of Chinese Tax System(by category of taxes Notes： 1．Laws have been enacted by the NPC for Income Tax on the Enterprises with foreign investment and Foreig[阅读]
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Revenue sharing system between the central government and the local governments
According to the stipulations of the State Council on adopting the revenue sharing system，the tax revenue in China is divided into the central revenue，local reve[阅读]
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Division of the tax administration power
1) The taxes collected and administered by the offices of SAT include：VAT，Consumption Tax (the VAT and Consumption Tax at the stage of import shall be collected[阅读]
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The Tariff and Classification Committee Of the State Council
The Tariff and Classification Committee of the State Council is a discussing and coordination institution under the State Council．Its major duties are：examining[阅读]
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The General Administration of Customs
The General Administration of Customs is the administrative department directly under the leadership of the State Council in charge of the Customs in China．One[阅读]
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The organization of the tax administration at and below provincial level
Due to the requirements of the revenue sharing system，the tax organizations at and below the provincial level include offices of SAT and local tax bureaus． The S[阅读]
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The State Administration of Taxation
The State Administration of Taxation (SAT) is the highest tax authorities in China．The SAT is the ministry-level department directly under the State Council tha[阅读]
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