POLICIES
Stamp Tax Law of the People's Republic of China
Deed Tax Law of the People's Republic of China
Urban Maintenance and Construction Tax Law of the People's Republic of China
Resource Tax Law of the People's Republic of China
Cultivated Land Occupation Tax Law of the People's Republic of China
SERVICES
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Multilateral Convention on Mutual Administrative Assistance in Tax Matters
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Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information
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Establishing the tax credit rating system
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Improving the supervision and regulation system for professional tax services
- What items are included in the special additional deductions?
- The special additional deductions cover educational costs for children, continuing education expenses, health-care costs for major diseases,...
- Who can enjoy the deduction for educational costs for children? What and how much are the deductible costs?
- Taxpayers who can enjoy the special additional deduction for educational costs for children are the children’s legal guardians, including b...
- Who can enjoy continuing education expenses deduction? What and how much are the deductible continuing-education expenses?
- Can taxpayers enjoy deduction for continuing education expenses if they have undertaken continuing education(degree) abroad, or if they have received a certificate of skill issued abroad?
- Who can enjoy deduction for health-care costs for major diseases? What and how much are the deductible health-care costs for major diseases?
- Who can enjoy the deduction for housing loan interest? What and how much is the deductible housing loan interest cost?
- The State Council
- National Development and Reform Commission
- General Administration of Customs of the People's Republic of China
- National Audit Office of the People's Republic of China
- Ministry of Commerce of the People's Republic of China
- Belt and Road Initiative Tax Administration Cooperation Mechanism