税分析和总结.docx

Tax system in the Peoples Republic of China 1 Tax system in the Peoples Republic of China Taxes provide the most important revenue source for the Government of the Peoples Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro-economic regulation, and greatly affects Chinas economic and social development. With the changes made since the 1994 tax reform, China has preliminarily set up a streamlined tax system geared to the socialist market economy. 税 提供了最重要的收入来源 政府对人民共和国的中国。随着财政收入的最主要来源，税收是一个重要的宏观调控经济的球员，极大地影响中国的经济和社会发展。随着1994年税制改革以来所取得的变化，中国已初步建立了一个精简税制面向 社会主义市场经济。 Chinas tax revenue came to 6.31 trillion yuan (924 billion U.S. dollars) in 2009, up 9.1 percent on 2008. 中国的税收来63100.0亿元（924亿美元）在2009年，增长百分之9.1于2008年。[一] The government agency in charge of tax policy is the Ministry of Finance. For tax collection, State Administration of Taxation. 在税收政策的政府主管机构是 财政部。对于税收征管， 国家税务总局。 Types of taxes Under the current tax system in China, there are 26 types of taxes, which, according to their nature and function, can be divided into the following 8 categories: 根据中国现行税制中，有26个税种，而根据其性质和功能，可分为以下8类划分类型： Turnover taxes. This includes three kinds of taxes, namely, Value-Added Tax, Consumption Tax and Business Tax. The levy of these taxes are normally based on the volume of turnover or sales of the taxpayers in the manufacturing, circulation or service sectors. 营业税。这包括3种税，即 增值税， 消费税 和 营业税。这些税收征收通常根据营业额或在生产，流通和服务行业的纳税人的销售额。 Income taxes. This includes Enterprise Income Tax (effective prior to 2008, applicable to such domestic enterprises as state-owned enterprises, collectively-owned enterprises, private enterprises, joint operation enterprises and joint equity enterprises), Foreign Investment Enterprise and Foreign Enterprise Income Tax (FEIT), and Individual Income Tax. These taxes are levied on the basis of the profits gained by producers or dealers, or the income earned by individuals. Pleaset note that the new Enterprise Income