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      <title>China Business Engine:cbize.net</title>
      <link>http://www.cbize.net</link>
      <description>China Business Engine-Meet your needs for the localization of your business in China-Intelligent search and service –support online order and payment</description>
      <language>en</language>
      <copyright>Copyright by CBIZE 2008</copyright>
      <managingEditor>member@cbize.net</managingEditor>
      <category>Useful Articles</category>
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      <docs>http://www.cbize.com/</docs>
      <item>
         <title><![CDATA[VVULPT Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=79]]></link>
         <description><![CDATA[China's VVULPT is a tax levied on vehicles and vessels as ruled. At present, the VVULPT is only applied to the enterprises with foreign investment, foreign enterprises, the enterprises with investment from overseas Chinese and Compatriots in Hong Kong, Macao and Taiwan, and to foreigners, overseas Chinese, and compatriots from Hong Kong, Macao and Taiwan.

This topic summarizes articles relating to VVULPT taxpayers, calculation, exemptions, time limits, where tax payments should be made, and answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=79]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Vehicle Acquisition Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=78]]></link>
         <description><![CDATA[China’s Vehicle Acquisition Tax is a tax levied on the vehicles purchased. The scope of Vehicle Acquisition Tax covers motor vehicles, motorcycles, trams, trailers and transportation vehicles for farm use. Any adjustment to the scope of the tax shall be determined and promulgated by the State Council.
This topic provides articles relating to vehicle acquisition tax calculation, deductions and exemptions, time limits, where tax payment should be made, and answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=78]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Value Added Tax (VAT) Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=77]]></link>
         <description><![CDATA[VAT is levied on basis of the value added realized in course of sales of goods or provision of services. It is a tax popularly levied in the world. Foreign enterprises who are engaged in the sales of goods, importation of goods, provision of processing, repairs and replacement services with China are taxpayers of VAT. For the overseas units or individuals sell taxable services in China without entities in China, their VAT payable shall be withheld by agents. In case of no agent, the purchasers shall be the withholding agents. This topic offers a wide range of taxable items and rates, VAT computation method, VAT reductions and exemptions, export refund, time limit, where the tax payments should be made, and answers to questions you may have. ]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=77]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Related Q&A on Urban Real Estate Tax]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=76]]></link>
         <description><![CDATA[China’s urban real estate tax is a tax levied on urban real estate. The owner of property is liable to Urban Real Estate Tax. Where the property is mortgaged, the mortgaged is liable for tax payment. Where the owner and the mortgagee are not present at the locality in which the property is situated, where ownership of the property has not been established or where disputes in connection with tenancy and mortgage of the property have not been resolved, the tax shall be paid by the custodian or the user of the property on behalf of the owner or mortgagee.

This topic includes articles relating to urban real estate tax calculation, deductions and exemptions, time limits, where tax payments should be made, and related answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=76]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Tax Collection and Administration System Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=75]]></link>
         <description><![CDATA[Tax Collection and Administration System is to strengthen the tax collection and payment behavior, ensure the state tax revenue, safeguard the legal right and interest of taxpayers and promote the social and economic development. This topic refers to rules and regulations  regarding tax registration, tax registration for the starting of a business, tax registration for business change, management of accounting records and vouchers, tax report, and related answers to questions you may have. ]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=75]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Stamp Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=74]]></link>
         <description><![CDATA[Stamp Tax is a tax levied on the documents written, received in the economic activities. This topic provides articles relating to stamp tax taxpayers, items and rates, calculations, deductions and exemptions, mode for tax payment, and related answers to your doubts and queries. ]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=74]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Related Q&A on Resource Tax]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=73]]></link>
         <description><![CDATA[Aimed at protection and improvement of the reasonable development and utilization of State-owned natural resources, the Resource Tax is levied in China on the specified natural resources to adjust the income derived from the grade differentiation of natural resource. At present, the revenue of Resource Tax in China mainly comes from the State owned enterprise, collectively owned enterprises, private enterprises, joint equity enterprises and individual household business persons engaged in exploitation of crude oil, coal, iron ores and limestone and production of salt.

This topic provides articles regarding tax calculation method, taxable items and rates, time limit, where the tax payments should be made, and related answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=73]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Overview of the Tax System of China]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=72]]></link>
         <description><![CDATA[China’s tax system is presently made up of 22 types of tax, of which 15 of are explicitly applicable to enterprises with foreign investment, foreign enterprises and foreigners. The tax laws and regulations are formulated by the NPC, its Standing Committee and the State Council. China’s present tax system consists of 22 types of tax, which can be divided into the 4 following categories: turnover taxes, income taxes, property taxes, and other taxes. 
This topic lists articles regarding china tax system and answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=72]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[China's Legal Responsibility in Taxation]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=71]]></link>
         <description><![CDATA[Legal responsibility of tax is one kind of legal responsibility in the field of taxation. This topic provides articles regarding what is tax violence, how penalize those who violate the invoice administration, how to penalize those who falsely fill in the special vat invoices, how penalize the taxpayers who fail to report tax, what’s tax evasion and refusal of tax payment, how to execute the tax administrative penalties, and related answers questions you may have.]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=71]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Land Appreciation Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=70]]></link>
         <description><![CDATA[China’ Land Appreciation Tax is a tax levied on the appreciation from the transfer of real estates for the purpose of regulating the transaction order of real estate market and reasonably adjusting the benefit from land appreciation. The Land Appreciation Taxpayers include all State owned enterprises, collective enterprises, private enterprise, the enterprises with foreign investment, foreign enterprises, joint equity enterprises, other enterprises, administrative units, institutions, social organizations, other units, individual business operators and other individuals who receive income from disposal or other means of transfer of State-owned land use rights, building (including auxiliary facilities on and under ground) and their attached facilities (hereinafter referred to as transfer of real estate).

This topic provides articles regarding land appreciation tax calculations, deductions and exemptions, time limit, where the tax payments should be made, and related answers to questions you may have.
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=70]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Import Duty on Luggage of Incoming Travelers and Personal Postal Articles]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=69]]></link>
         <description><![CDATA[The Chinese import duty on luggage of incoming travelers and personal postal articles is the import duty imposed on incoming travelers’ luggage, personal postal articles, including customs duties, value added tax and consumption tax. This topic provides articles regarding taxpayers, taxable items and rats, calculation, exemptions and related answers to question you may have.]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=69]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Expatriates' Individual Income Tax (IIT) Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=68]]></link>
         <description><![CDATA[Most of the expatriates working in China are taxable for IIT (individual income tax). This topic explain the standards for tax payer judgment, IIT items and rates, IIT computation method, IIT reductions and exemptions, time limit, where the tax payments should be made, and related answers to questions you may have. ]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=68]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[China's Foreign Enterprise Income Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=67]]></link>
         <description><![CDATA[China's Foreign Enterprise Income Tax is a tax levied on the income of the enterprises with foreign investment and foreign enterprises. Taxpayers whose income from production and business operations and other income shall be liable to consumption tax. 

This topic summarizes articles relating to taxpayers of Foreign Enterprise Income Tax, tax calculation, items and rates, reductions and exemptions, time limits, where tax payments should be made, and answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=67]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Deed Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=66]]></link>
         <description><![CDATA[China’s Deed Tax is a tax levied on the transferee of a property title when a land and property title is transferred. The payers of Deed Tax include state owned enterprises, collective enterprises, private enterprises, enterprises with foreign investment, foreign enterprises, administrative units, institutions, military units, social organizations, individual business operators and any other individuals who are the transferees of land and house property titles within China.

This topic summarizes articles relating to tax calculation, items and rates, reductions and exemptions, time limits, where tax payments should be made, and answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=66]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Customs Duties Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=65]]></link>
         <description><![CDATA[Customs Duties are levied on goods imported and exported through the country’s border and customs. Payers of Customs duties include the consignees importing the goods permitted by China, the consignors exporting the goods permitted by China and the owners of the articles permitted by China for entry. Each respectively should pay import and export duties.

This topic contains articles relating to tax items and rates, the calculation method, reductions and exemptions, and answers to questions you may have.
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=65]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Consumption Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=64]]></link>
         <description><![CDATA[Consumption tax is a tax levied on consumer goods and consumer activities. All institutions and individuals producing consumer goods, or processing consumer goods on consignments or importing consumer goods shall be liable to consumption tax.

This topic offers articles regarding the taxpayers of consumption tax, taxable items and rates, computation method, reductions and exemptions, time limits, where tax payment should be made, and related answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=64]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Business Tax Q&A]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=63]]></link>
         <description><![CDATA[Business Tax is levied on specified profit-making causes and business activities, which is a popular tax in the world. Enterprises with foreign investment, foreign enterprises engaged in the provisional faxable services, the transfer of intangible assets and/or the sales of immovable properties within the territory of the People’s Republic of China. 

This topic offers articles regarding the taxable items and rates, computation method, reductions and exemptions, time limit & place for tax payment, and related answers to questions you may have. 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=63]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Visiting Local Suppliers in China]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=62]]></link>
         <description><![CDATA[Visiting local suppliers is the major purpose of coming to China for many foreign guests, and there is significant demand for personal assistant service here. Under this topic, brief introduction of personal assistance service of China Business Engine including invitation letter for visiting China, description of personal assistant service, and car rental service is clarified for you to arrange your business trip. 
 
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=62]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Personal Assistant for Business Negotiation in Shanghai]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=61]]></link>
         <description><![CDATA[Business negotiation, as a complicated but essential part in the whole process of business running, directly influences the achievement of a company. As the foreign party in business negotiation in Shanghai, you have to know the local culture, the common style of negotiation of your counterpart, and express your opinions within limited time. Then a professional personal assistant will be a good helper to share your work and release your pressure. As local people, they know exactly the local culture; with rich experience, they can interpret your ideas without a second of delay. ]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=61]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Related Issues on VVULPT]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=60]]></link>
         <description><![CDATA[China’s VVULPT is a tax levied on vehicles and vessels as ruled. At present, the VVULPT is only applied to the enterprises with foreign investment, foreign enterprises, the enterprises with investment from overseas Chinese and Compatriots in Hong Kong, Macao and Taiwan, and to foreigners, overseas Chinese, and compatriots from Hong Kong, Macao and Taiwan.

This topic summarizes articles relating to VVULPT taxpayers, calculation, exemptions, time limits, where tax payment should be made, and related answers to questions you may have.  
]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=60]]></guid>
         <source url="China Business Engine">CBIZE</source>
      </item>
      <item>
         <title><![CDATA[Related Issues on Vessel Tonnage Tax]]></title>
         <link><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=59]]></link>
         <description><![CDATA[The Vessel Tonnage Tax is base on quantity by applying the proper tax amount per unit of quantity that is determined in line with the type of the taxable vessels, net tonnage and relevant rules. This topic provides articles regarding taxpayers, calculation, deductions and exemptions, time limits, where tax payment should be made, and related information. ]]></description>
         <author><![CDATA[China Business Engine]]></author>
         <guid><![CDATA[http://cbize.net/document/biztool_detail.php?topicid=59]]></guid>
         <source url="China Business Engine">CBIZE</source>
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