- 備受關注的國地稅合併正式啟動，昨日上午，全國各省（直轄市、自治區）級以及計劃單列市國稅局、地稅局合併且統一掛牌，標誌着國稅地稅徵管體制改革邁出關鍵一步。按照計劃，7月底前，市、縣級稅務局將逐級分步完成集中辦公、新機構掛牌等改革事項。國家稅務總局消息顯示，此次國地稅合併掛牌的地區包括31個省市區及5個計劃單列市，合併後的稅務部門名稱將變更為國家稅務總局某地區稅務局。這一新稅務機構，將承擔所轄區域內各項稅收、社保費和非稅收入徵管等職責。6月12日，國家稅務總局局長王軍在全國稅務系統機構改革動員部署視頻會議上表示，此次國稅地稅徵管體制改革涉及省、市、縣、鄉4級稅務機構，面向10多億納稅人和繳費人，情況複雜、任務艱巨。目前正進入「先把省局改革做穩妥再扎實推進市局、縣局改革」的具體實施操作階段。本輪國地稅機構合併是1994年分稅制改革分設國地稅兩套系統以來的一次重大調整。現行的分稅制源自1994年的分稅制改革，在當年中央財政收入持續下降的背景下，分稅制改革將稅種分為中央稅、地方稅和共享稅，旨在提高中央財政收入比重，調動中央和地方兩個積極性。而後，經過2002年的所得稅分享改革和2016年的全面推進營業稅改增值稅的改革，諸如地稅徵管效率低、地方主體稅種缺失等問題愈加凸顯。在此背景下，新一輪國地稅徵管體制改革已勢在必行。http://pdf.wenweipo.com/2018/06/16/a12-0616.pdf
- http://pdf.wenweipo.com/2018/07/06/a20-0706.pdf據國家稅務總局消息，全國各市級國稅局、地稅局昨日上午合併，535個市級新稅務局集中統一掛牌並對外履行職責，國地稅合併改革再推進一步，新成立的稅務局將具體承擔所轄區域內各項稅收、非稅收入等職責。按照計劃，本月底前2,000多個縣級稅務局也將完成掛牌。
tax cuts
- http://www.scmp.com/news/china/policies-politics/article/2088994/china-unveils-fresh-tax-cuts-spur-growth
- http://paper.takungpao.com/resfile/PDF/20180426/PDF/a14_screen.pdf国务院总理李克强4月25日主持召开国务院常务会议，决定再推出7项共600多亿元（人民币，下同）减税措施，支持创业创新和小微企业发展；部署对银行普惠金融服务实施监管考核，确保今年实体经济融资成本下降。
多邊税收協議
- http://paper.takungpao.com/resfile/PDF/20160513/PDF/a17_screen.pdf國家税務總局12日宣布簽署多邊税收協議。這是打擊國際逃避税，推進全球税收合作的重要舉措。 中國國税總局局長王軍當天在北京與加拿大、印度、以色列和新西蘭税務局長一起簽署了《轉讓定價國別報告多邊主管當局間協議》。這份協議要求全球合併收入超過7.5億歐元的跨國企業集團，由其母公司向所在國税務機關按年報送集團全球所得、税收和業務活動的國別分佈情況及其他指標。 根據協議，跨國企業集團須于2017年報送其2016年度的轉讓定價國別報告資訊。協議簽署國税務部門預計將於2018年互相交換這些資訊。此後，轉讓定價國別報告將按年度報送及交換。 作為第十屆税收徵管論壇（FTA）大會的重要成果之一，該協議的簽署旨在落實二十國集團（G20）領導人對税基侵蝕和利潤轉移（BEPS）項目的承諾。BEPS項目主張企業利潤應在經濟活動發生地和價值創造地徵税。
- http://pdf.wenweipo.com/2017/05/10/a07-0510.pdf 中國國家稅務總局近日發佈消息指，截至4月底，中國已與116個國家和地區建立了雙邊稅收合作機制，簽訂雙邊稅收協定、安排和協議已達106個，其中屬於「一帶一路」沿線國家的有54個，形成了世界上第三大協定網絡，覆蓋了中國主要對外投資目的地。另外，中國先後與46個國家和地區簽訂了學歷學位互認協議，其中「一帶一路」國家24個。
Corporate tax
- 從中央經濟工作會議所透露出來的資訊，內地今年將會降低企業稅費負擔，清理各種不合理收費，營造公平的稅負環境，並研究降低製造業增值稅的稅率。這對企業而言，當然是個好消息。http://orientaldaily.on.cc/cnt/news/20160131/00184_006.html
- mnc
- http://www.scmp.com/news/china/article/2084092/new-chinese-tax-rule-take-aim-multinationals-profit-shifting Beijing on Saturday posted a new rule on scenarios that could trigger tax-avoidance investigations of multinationals, underlining its commitment to a global move to combat profit shifting. The new rule, posted on the website of the State Administration of Taxation, comes as China further joins a global effort to stop tax distortion through transfer pricing, or multinationals altering prices of goods and services, intangibles and financial assets within global operations to divert profits to low-tax jurisdictions.In a nutshell, the tax authority wants to make sure complicated transactions and corporate structures are for real business operation, and are not being manipulated for avoiding tax. The new rule, which takes effect on May 1, sends a clear signal that the top tax authority will not just focus on overall profitability of multinationals – foreign or Chinese – but also factor in other conditions such as whether the company receives a fair share of global profit commensurate with its value contribution. The tax man will also monitor a company’s interest expenditure associated with debt investment from related parties and profits distributed from an overseas subsidiary controlled by a Chinese company, according to the rule. As a balancing act, the rule also includes streamlined procedures to mitigate double taxation in line with China’s tax treaties with trading partners.
Income tax
- http://www.chinadailyasia.com/nation/2016-03/02/content_15393062.html A heated debate has been going on in the Chinese media about a possible reform of the income tax system this year.Speculation abounds as to whether the new system will be household-based or individual-based, and whether the threshold can be raised for ordinary wage earners.
But in all likelihood, according to government officials and commentators close to the matter, changes won't be major and may be subject to further reforms. The final version may be subject to minor adjustments before it is implemented, most likely in the second half of the year, according to media reports. For example, mortgage payments will not be added to the list of tax deductions in China's latest individual income tax reform, a move that might disappoint many people with mortgages. The much-anticipated individual income tax reform plan, drawn up by the Ministry of Finance, has been presented to the State Council for final approval, according to an official with the ministry who requested anonymity. The deduction of mortgage payments, which has been hoped for by homeowners and the real estate industry to encourage more home purchases, is absent from the revision this time, the source said. Beijing-based China Times reported in early February that the draft revision listed education expenses as deductible items. It also reported that taxation would be based on an individual's gross income, rather than various income streams.
- http://paper.takungpao.com/resfile/PDF/20160308/PDF/a19_screen.pdf國家財政部部長樓繼偉7日在迴應“個税起徵點是否調整”的問題時重申，簡單地提高個税起徵點並不公平，改革的方向是實行綜合所得的減除標準，改革方案已提交國務院，今年內將把綜合與分類相結合的個人所得税法的草案提交全國人大審議。\大公報記者倪巍晨北京報道 在北京梅地亞中心舉行的十二屆全國人大四次會議記者會上，樓繼偉坦言，十八屆三中全會提出逐步建立綜合與分類相結合的個人所得税制，去年財政部及國家税務總局等有關部門，共同研究了個税改革涉及的重點、難點問題，形成了一個改革方案，並提交國務院，“做法是要分步到位”。
- http://usa.chinadaily.com.cn/epaper/2017-05/19/content_29419262.htm
The pilot tax policy for deductable commercial health insurance products will be extended to the entire country on July 1. This pilot program for individual income tax was first implemented in 31 cities, including Beijing, Shanghai, Tianjin and Chongqing in 2016. According to the pilot, the amount paid to purchase health insurance products will be deducted from a person's taxable income before levying individual income tax (IIT) if it does not exceed 2,400 yuan ($347.76) a year.The extension of the pilot across the country, along with the recent establishment of a separate IIT department by the Ministry of Finance, marks remarkable progress in overall tax reform.
- http://orientaldaily.on.cc/cnt/china_world/20180620/00178_009.html備受關注的《個人所得稅法》修正案草案，昨日（19日）提請十三屆全國人大常委會第三次會議初次審議，把個稅起徵點（即個人薪俸稅免稅額）由每月三千五百元（人民幣‧下同）調至每月五千元；另首次增加子女教育支出、繼續教育支出、大病醫療支出、住房貸款利息和住房租金等稅務扣減。內地官媒引述專家指，稅改草案緩減中低收入階層稅負，但許多網民不認同。
- 第十三屆全國人大常委會第三次會議上周五在北京人民大會堂閉幕，備受關注的個人所得稅法（即薪俸稅）修正案草案並未提請會議表決，會待修改後再提審議。是次修正案建議將個人所得稅法起徵點，由每月三千五百元（人民幣‧下同）調至五千元，首次增加子女教育支出等其他稅務扣減。http://orientaldaily.on.cc/cnt/china_world/20180625/00178_015.html
Consumer tax
- http://www.chinadaily.com.cn/business/2016-09/08/content_26733128.htm
China is considering a consumer tax overhaul, according to sources, the latestindication reforms are being accelerated to help speed the shift toward a moreconsumption-led economy. The Ministry of Finance has submitted the tax overhaul proposal to the StateCouncil, said the sources. The plan may change after it's debated by ministries that are part of the StateCouncil, China's Cabinet, one person said. Finance officials broadly support taxcuts on cheaper cosmetics and toiletries, and talks also include raising alcohol andtobacco taxes, one person said. The proposal would be another step toward a broader tax code overhaul followingreforms of the value-added tax in May that will ease corporate payments.
- luxury cars
- http://www.chinadaily.com.cn/bizchina/motoring/2016-12/02/content_27545022.htm China is levying an additional consumption tax on super luxury cars to curb lavish spending as well as automotive emissions. But analysts said the move is unlikely to have a major effect on car sales. Starting on Thursday, cars with a price tag of 1.3 million yuan ($189,000) and above have had an additional 10 percent tax levied, the Ministry of Finance said.
Vat
- reform in 2012
- http://pdf.wenweipo.com/2016/12/28/a06-1228.pdf Only 1.5 percent of millions of corporate taxpayers face a higher tax burden after implementing value-added tax reform, senior officials with the nation’s top taxation bureau said on Dec 27.
- http://www.chinadaily.com.cn/bizchina/2017-08/19/content_30815425.htmChina will continue to refine the value-added tax reform pilot program to enable further economic transformation and upgrades, a State Council executive meeting chaired by Premier Li Keqiang decided on Friday.It was also decided at the meeting that the government will push forward legislation on the VAT, fine tune VAT arrangements for maximum results and secure progress through legislation.
- http://www.scmp.com/business/companies/article/1928790/china-restaurant-stocks-will-look-appetising-when-tax-reform
- http://usa.chinadaily.com.cn/business/2016-04/07/content_24333288.htm A media report that local governments' share of value-added tax revenues will be raised from 25 percent to 50 percent will not make up for the disappearance of the business tax in China, according to an analyst. Beijing may need to use other sources of revenue to compensate local authorities, the analyst said. Zhang Lianqi, a financial expert close to the Ministry of Finance, said the increase is very likely to be introduced, while the ministry did not respond to a request for comment. The central and local governments' proportion of VAT－China's largest tax－will be adjusted to 50-50 from 75-25, Economic Information Daily reported on Wednesday, citing a document drawn up by the ministry, for which opinions have been sought internally. The newspaper is affiliated with Xinhua News Agency. The change is being made to win local governments' support for the ambitious VAT reform, which by May 1 will be expanded to the property, construction, finance, and consumer services sectors. Launched in 2012 as a pilot program, the reform is aimed at eliminating repeated taxation and easing corporate burdens. The newspaper said the draft may be opened for public opinion. When the reform is implemented fully, business tax, once the largest tax source for local governments, will vanish, incurring huge losses for them. Local officials have argued for months that their share of the new VAT should be increased to make up for the shortfall. VAT revenue last year totaled 3.11 trillion yuan ($480 billion).
- http://orientaldaily.on.cc/cnt/news/20160408/00184_006.html 總理李克強在政府工作報告中提到，今年五月一日起，全面實施「營改增」。所謂「營改增」，就是將原來的營業稅改徵為增值稅，這是內地稅收制度的一次重大改革，當中最為得益的，相信會是第三產業的發展。內地自一九九四年起開始施行對貨物和勞務，分別徵收增值稅和營業稅的制度。營業稅的徵稅範圍，包括轉讓無形資產、銷售不動產及應稅勞務。其中的應稅勞務，是指交通運輸業、建築業、金融保險業、郵政通信業、文化體育業、娛樂業和生活服務業等。營業稅以營業額全額作為計稅基礎，所以企業繳稅負擔很重。至於增值稅，則是對產品或者服務的增值部分納稅，相對較輕。「營改增」即是由原來「道道徵收、全額徵稅」的營業稅，向僅對生產經營各環節「增值部分」收稅，這必然會讓企業的稅項負擔大大減輕，有利業務的發展。四年多前，上海是首先進行「營改增」的試點，結果服務業增長快速，比重去年首次達到六成。近年，「營改增」試點擴大至全國多處地方。現今，只餘下建築業、房地產業、金融業和生活服務業尚未實行「營改增」改革。此次中央決定全面實施，將所有企業新增不動產所含增值稅納入抵扣範圍，確保所有行業稅負只減不增，可謂大手筆。
- http://paper.takungpao.com/resfile/PDF/20160501/PDF/a10_screen.pdf 5月1起，營改增試點將全面推開。4月30日，國務院印發全面推開營改增試點後調整中央與地方增值税收入劃分過渡方案。方案指出，5月1日後，增值税央地分配比例從原來的75：25，調整為50：50。業內人士認為，增值税收入劃分是中央和地方收入劃分最關鍵的部分，最新的過渡方案確認中央地方五五分成，將很大程度上緩解營改增之後地方政府大幅減收的困境。 綜合人民網、新華網、中通社報道：在全面推開營改增試點前夕，國務院印發的營改增後央地收入分配過渡方案指出，既要保障地方既有財力，不影響地方財政平穩運行，又要保持目前中央和地方財力大體“五五”格局。方案規定，以2014年為基數核定中央返還和地方上繳基數，所有行業企業繳納的增值税均納入中央和地方共享範圍。中央分享增值税的50%，地方按税收繳納地分享增值税的50%。
- http://www.scmp.com/business/companies/article/1940717/developers-say-new-tax-system-may-increase-construction-costs
- Taxes collected from enterprises will be cut further amid a pilot reform that has replaced the business tax with a value-added tax, Premier Li Keqiang said. The tax policy should be fine-tuned to ensure taxes are reduced for all piloted industries, Li told a meeting he presided over on Wednesday. The scale and procedures for deductible taxes also must be improved, he said.In addition, the premier said, the process should be streamlined for taxpayers by introducing information technologies. Further, there should be a crackdown on illegal actions such as tax evasion, Li said. The existing regulation on the business tax, revised by the State Council in 2008, should be terminated, as the value-added tax has replaced the business tax, he said. http://www.chinadaily.com.cn/bizchina/2017-09/29/content_32625659.htm
- http://www.scmp.com/business/china-business/article/2076228/china-simplify-tax-rules-shore-economy China has pledged to simplify the value-added tax (VAT) regime this year to level the playing field and shore up the real economy amid complaints about the chokingly high tax burden in a slowing economy. Premier Li Keqiang said on Sunday the government will trim the four-tier VAT regime to three levels, part of the fiscal and tax reform plan which led to a tax cut of 570 billion yuan (US$83 billion) in 2016.
- China will cut value-added tax rates as part of a tax reduction package amounting to 400 billion yuan (US$63.58 billion) this year to drive high-quality development, a State Council executive meeting chaired by Premier Li Keqiang decided on Wednesday. The tax rate for manufacturing will be lowered from 17 percent to 16 percent, and for transportation, construction, basic telecommunications services and farm produce from 11 percent to 10 percent.https://www.chinadailyhk.com/articles/48/227/228/1522288377404.html, hkcd 29mar18 a10
- ecommerce
- http://www.china.org.cn/business/2016-04/08/content_38204301.htm The tax free era for cross-border e-commerce came to an end today as China's new taxation policy took effect. The new policy, announced by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on March 24, combines an import value-added tax with a consumption tax. Retail goods bought online will no longer be classed as "parcels," which enjoy a "personal postal articles tax" rate below that of other imported goods. Instead, online purchases from overseas will be charged in the same way as any other imported goods, the Ministry of Finance has said. http://orientaldaily.on.cc/cnt/china_world/20160411/00178_023.html財政部稱是次調整主要是跨境電商零售進口商品的稅收政策，行郵稅政策亦有改變；民眾攜帶商品經海關審核屬自用，仍維持五千元（人民幣‧下同）免稅額，超出部分則按新行郵稅徵收。新行郵稅稅率由原來四級（一成、兩成、三成、五成），簡化為一成半、三成及六成這三級，新分級下，衣服、單車、攝錄機等稅率為三成，而眼影、香水等化妝品則徵收六成稅。對於內地實施跨境電商進口稅新政，外界認為當局是要鼓勵購買國產貨。
地稅
- 13日提請全國人大審議的國務院改革方案提出，要改革國稅地稅徵管體制，合併省級和省級以下國稅地稅機構，實行以國家稅務總局為主與省（區、市）人民政府雙重領導管理體制，這意味着1994年分稅制改革後國稅地稅分設管理機構的架構將成為歷史。專家指，國稅地稅合併意味着分稅制探索止步，地方稅政權上收，未來或繼續賦予省級一小部分稅政權，但也會由中央統一徵管，與此同時中央通過加大轉移支付力度，促進基本公共服務的均等化，中央與地方也將形成新格局。http://pdf.wenweipo.com/2018/03/16/a24-0316.pdf
- 備受關注的國地稅合併大幕將正式開啟。據《經濟參考報》報道，國稅地稅徵管體制改革正在緊鑼密鼓推進，省級和省級以下國稅地稅機構合併有關事項正在抓緊落地。國家稅務總局等有關部門已經組織召開多次內部調研、培訓、座談會，目前，改革的具體時間表和路線圖已經基本明確。有學者指，國地稅機構合併後，意味着非稅收入將由各部門自行徵收管理改為由稅務部門統一徵收管理，這是規範政府非稅收入徵管的重大轉變。中國現行的分稅制源自1994年的分稅制改革，在當年中央財政收入持續下降的背景下，分稅制改革將稅種分為中央稅、地方稅和共享稅，旨在提高中央財政收入比重，調動中央和地方兩個積極性。而後，經過2002年的所得稅分享改革和2016年的全面推進營改增改革，諸如地稅徵管效率低、地方主體稅種缺失等問題愈加凸顯。在此背景下，新一輪國地稅徵管體制改革已勢在必行。十九屆三中全會審議通過的《中共中央關於深化黨和國家機構改革的決定》明確提出：改革國稅地稅徵管體制，將省級和省級以下國稅地稅機構合併，具體承擔所轄區域內各項稅收、非稅收入徵管等職責。國稅地稅機構合併後，實行以國家稅務總局為主與省（自治區、直轄市）政府雙重領導管理體制。http://pdf.wenweipo.com/2018/06/05/a15-0605.pdf
Property tax
- http://www.scmp.com/news/china/economy/article/2061714/new-rules-nudge-local-governments-property-tax-action-china
「五險一金」
-http://orientaldaily.on.cc/cnt/news/20160214/00184_006.html近年，內地加強對「五險一金」的徵收，其中法定的「五險」，即養老、醫療、失業、工傷和生育這五項保險，前三項由企業和個人共同繳納，而工傷及生育保險則完全由企業承擔。儘管去年失業保險費率從百分之三降至百分之二，工傷保險平均費率由百分之一降至百分之零點七五，生育保險費率的上限則從百分之一下調至百分之零點五。但整體上，「五險」費率仍佔企業薪酬支出高達接近四成，處於全球最高水平之列。去年底的中央經濟工作會議，首次提出降低社保費，要求各省市能盡快落實政策，讓內資、外資企業都能得到較大的生存空間。這是推進「供給側」改革的重要策略，有利激活企業的營運能力，問題是各省市能否做到。過往，有些地方政府把減收「五險一金」作為優惠政策來招商引資，以致一些企業長期不用繳交相關費用。現在由於政府要加強監管，一定要徵收，且還要追溯以前沒交的，令不少企業無法負荷。對此，廣東省省長朱小丹向港商派了「定心丸」，認為歷史遺留下來的問題應從寬處理，如果確定了「五險一金」不能不交，就從現在起納入繳交行列，不要再去追究、追溯。有了省長這句話，相信不少港商都可鬆一口氣了。
business tax
- http://www.chinadaily.com.cn/opinion/2017-12/06/content_35226976.htm The process of replacing business tax with value-added tax has now been completed, as the State Council, China's Cabinet, announced on Friday that the business tax that has been in place for 60 years in China has been abolished. Replacing the business tax with value-added tax is a significant move of supply-side structural reform, as it remarkably reduces the tax burden on enterprises, increasing market vitality. It will play a big role in promoting China's economic upgrading. The business tax was the third major tax in China's taxation system, with the overall revenue from the accumulated tax nationwide about 2 trillion yuan ($303 billion). A pilot program for replacing the business tax with value-added tax was launched in Shanghai in 2012. It was expanded nationwide on May 1, 2016.
Statistics show that since that date to Sept 2017, the accumulated revenue from value-added tax was 1.06 trillion yuan from May 2016.http://www.chinadaily.com.cn/opinion/2017-12/06/content_35226976.htm
稅務證明- 記者12 日從國家稅務總局了解到，繼2018年底取 消20項稅務證明事項後，國家稅務總局日 前再公布取消15項主要涉及稅收優惠辦理 的稅務證明事項。
Tech related
-http://www.chinadaily.com.cn/business/2016-02/15/content_23480807.htm China will seek to increase the service and merchandise trade by increasing accessibility for overseas companies and providing tax cuts for technology providers, a State Council executive meeting decided on Sunday. Further opening up the service market and developing the service trade despite the "complex and challenging global economic situation" was one of the main items on the agenda. The first State Council executive meeting after the Spring Festival holiday was presided over by Premier Li Keqiang. Such meetings are usually held on Wednesdays. The decision was made against the backdrop of China's imports and exports of merchandise encountering a bottleneck last year due to weakening export demand and rising domestic wages. Many foreign enterprises, especially in various service industries, are striving for greater access to the Chinese market.
The meeting also decided that quickening development of the service trade can help China to generate new GDP growth and employment at a time when the country is ready to close a number of companies with excessive capacity, such as the steel and coal industries. Pilot programs are to be launched in 10 cities along with five national-level new investment areas providing greater access and convenience to overseas companies, more flexible administration and diverse development models, the meeting decided. The cities chosen for the pilot programs are Shanghai, Tianjin, Shenzhen, Guangzhou, Hangzhou, Suzhou, Hainan, Wuhan, Chengdu and Weihai (Shangdong province). The national-level investment areas are Harbin in Heilongjiang province, Jiangbei (Nanjing), Liangjiang (Chongqing), Guiyang-Anshun (Guizhou), and Xi'an-Xianyang (Shaanxi). The pilot programs will run for the next two years. Tailor-made policies are to be introduced to match the changes that the programs will bring, the meeting decided. These matching policies will fall into three categories. First, a tax cut will be awarded to service companies with advanced technologies — with the tax level falling from 25 percent to about 15 percent. Second, the government will set up a fund to guide innovation in the service trade, especially that of small and medium-sized enterprises based on the areas where the pilot programs are introduced. Financial subsidies will be granted for the research and development that is needed urgently by the domestic market and for environmental protection services. Third, the government will encourage financial institutions to expand their services to service companies.
資源稅 - http://pdf.wenweipo.com/2016/05/11/b06-0511.pdf，內地再 宣佈將於今年 7月 1日起全面推進資源稅 改革，明確擴大資源稅徵收範圍，先在河 北省開展水資源稅試點，條件成熟後推廣 到全國，並授權地方政府對森林、草場、 灘塗等，凡具備徵稅條件的可上報國務院 批准後徵收資源稅。 財政部昨天發佈關於全面推進資源稅改 革的通知，逐步將其他自然資源納入徵收 範圍，實施礦產資源稅從價計徵改革；按 照現行財政管理體制，此次納入改革的礦 產資源稅收入全部為地方財政收入。 通知表示，鑒於森林、草場、灘塗等資 源在各地區的市場開發利用情況不盡相 同，對其全面開徵資源稅條件尚不成熟， 此次改革不在全國範圍統一規定對森林、 草場、灘塗等資源徵稅。 已實施從價計徵的原油、天然氣、煤 炭、稀土、鎢、鉬等 6個資源品目資源稅 政策暫不調整。 內地自2010年起先後對原油、天然氣、 煤炭、稀土、鎢、鉬6個品目實行了清費立 稅、從價計徵改革試點。 此次改革推廣到所有礦產品，與之前實施 的相關品目改革實現了並軌，統一規範了資 源稅徵收制度。
Cosmetics
- http://orientaldaily.on.cc/cnt/china_world/20161001/00178_034.html
中國財政部及國家稅務總局昨宣布，今日起取消對普通化妝品、修飾類化妝品的消費稅；同時將化妝品稅改名為高檔化妝品稅，稅收範圍包括高檔美容、修飾類、護膚類化妝品等，稅率亦由百分之卅調整至百分之十五。
environmental protection tax law
- china daily 15sep17
涉稅專業服務
- 2017 年 5 月 10 日，國家稅務總局 發布了《涉稅專業服務監管辦法（試行）》（國 家稅務總局公告 2017 年第 13 號發布，以下簡稱 《監管辦法》）。《監管辦法》綜合運用行政登 記、實名制管理、業務信息採集、檢查調查、公 告與推送、信用評價等多種監管措施，形成較為 完整的監管制度體系。根據《監管辦法》第七條 規定，稅務機關應當對稅務師事務所實施行政登 記管理。從事涉稅專業服務的會計師事務所和律 師事務所，依法取得會計師事務所執業證書或律 師事務所執業許可證，視同行政登記。http://paper.takungpao.com/resfile/PDF/20170929/PDF/b1_screen.pdf
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