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Stamp Duty

Documents subject to stamp duty include contracts or documents in the nature of a contract in regard to purchase and sale transactions, contracted processing, survey and design contracts for engineering and construction, contracted construction projects, property leasing, goods transportation, warehousing, loans, property insurance, technical contracts; documents of transfer of property title; business account books; certificates and licences; and other documents determined by the Ministry of Finance to be taxable.

Major Tax Categories for FIEs and Foreigners

1.Value-Added Tax 2.Consumption Tax
3.Customs Duty 4.Business Tax
5.Enterprise Income Tax 6.Individual Income Tax
7.Land Appreciation Tax 8.Urban Real Estate Tax
9.Stamp Duty 10.Vehicle and Vessel Usage Licence Tax