1.What is the different in tax between IRS and local tax bureau?
A：1)Tax form IRS:VAT, consumption tax, part business tax form railway department & financial& insurance company, corporate income tax, interest on deposit individual income tax, securities trading stamp tax, resource tax form sea oil company, vehicle purchase tax.
2)Tax form local: business tax except railway & financial & insurance company, local state-owned enterprise ,collectively-owned enterprise, income tax from private business, city maintenance and construction tax, individual income tax, resource tax, building tax, urban real estate tax, land value increment tax, urban land use tax, stamp tax, deed tax, vehicle and vessel use tax, slaughter tax, feast tax.
2.Which foreign-related enterprises need to pay tax? what is the object of taxation?
A：1)Enterprise which establish in China, or have any management organization, head office in China should pay tax for it’s income form China or not.
2)Enterprise which establish not in China, or don’t have any management organization, head office in China, but have organization or business place in China should pay tax for it’s income form China and from overseas which have relative with china. which don’t have organization or business place in China or income from overseas which have relative with china, also should pay tax for it’s income from China.