(1) Taxpayers
Taxpayers include enterprises, units, individual household businesses and other individuals who possess and operate vehicles and/or vessels within the territory of the People's Republic of China (excluding enterprises with foreign investment, foreign enterprises and foreigners).
(2) Tax base, tax amount per unit and computation of tax payable

(1) Taxpayers
At this moment, this tax is only applied to the enterprises with foreign investment, foreign enterprises, and foreigners. The users of the taxable vehicles and vessels are taxpayers of this tax.
(2) Tax amount per unit
The tax amount per unit is different for vehicles and vessels:
a. Tax amount per unit for vehicles: 15-80 yuan per passenger vehicle per quarter; 4-15 yuan per net tonnage per quarter for cargo vehicles; 5-20 yuan per motorcycle per quarter. 0.3-8 yuan per non-motored vehicle per quarter.

(1) Taxpayers
The enterprises of any nature, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign enterprises and foreigners) who are obliged to pay Value Added Tax, consumption Tax and/or Business Tax are the taxpayers of City Maintenance and Construction Tax.
(2) Tax rates and computation of tax payable

(1) Taxpayers
The taxpayers of Resource Tax include all units and individuals engaged in the exploitation of mineral resources or production of salt prescribed in the Resource Tax Regulations within the territory "of the People' s Republic of China.
(2) Taxable items and tax rates
Table of Resource Tax Taxable Items and Tax Amount per Unit:
Taxable items Tax amount per unit
1. crude oil 8-30yuan per ton
2. natural gas 2-15 yuan per 1000 cubic metres
3. coal 0.3-5 yuan per ton
4. other non-metal ores 0.5-20 yuan per ton or per cubic metre
5. ferrous metal ores 2-30 yuan per ton

On September 16, 2008, PRC Ministry of Commerce (MOFCOM) and the Ministry of Science and Technology (MOST) jointly released the revised Catalogue of Export Prohibited and Restricted Technologies (Catalogue). In accordance with the Announcement No.12, 2008 of MOFCOM and MOST, the Catalogue shall come into force as of November 1, 2008.

For export purposes, technologies fall into three categories --- non-restricted, restricted and prohibited as stipulated in:

The “Non-disclosed Information” referred in TRIPS equals to the “Confidential Information” or “Business Secrets” within China. In my view, there are some connections and differences between confidential information and business secrets (as one part) and Non-disclosure Obligations (as another part), i.e. the different legal consequences may resulted from the breach of Non-disclosure Obligations under any contract and the infringement of business secrets, in particular, the civil, administrative or criminal liabilities may arising from the infringement of business secrets, provided, however, the breach of Non-disclosure Obligations (except the confidentiality of business secrets) under any contract may
only subject to the civil liabilities.

(1) Taxpayers
Taxpayers of Business Tax include all enterprises, units, household businesses and other individuals engaged in provision of taxable services, transfer of intangible assets or in sales of immovable properties within the territory of the People's Republic of China.
(2) Taxable items and tax rates
Table of Business Tax Taxable Items and Rates:
Taxable items Tax rates
1. communications and transportation 3%
2. construction 3%
3. financial and insurance businesses 8%
4. post and tele-communication 3%
5. culture and sports 3%
6. entertainment 5%-20%
7. services 5%