1) Taxpayers
The VAT taxpayers include any enterprise, unit and other individual engaged in sales of goods, importation of goods, provision of services of processing, repairs and replacement (hereinafter referred to as 'taxable services' in short) within the territory of the People's Republic of China.
(2) Taxable items and tax rates
Table of VAT Taxable Items and Rates
Coverage of collection Rates
Exportation of goods (except otherwise stipulated by the State) 0%
1. Agriculture, forestry, products of animal husbandry, aquatic products;

There are 14 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumption Tax, Business Tax, Income Tax on Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Resource Tax, Land Appreciation Tax, Urban Real Estate Tax, Vehicle and Vessel Usage License Plate Tax, Stamp Tax, Deed Tax, Slaughter Tax, Agriculture Tax, and Customs Duties.

If you produce Merchandise for ecport in Shanghai and ship it to Guandong for consolidation with other products how can you avoid paying the VAT tax of 17%

Legislation Date of issue and issued by Effective Date
1.Provisional Regulations of the People's Republic of China on Value Added Tax Detailed Rules for Its Implementation 13 Dec. 1993, by State Council 25 Dec. 1993, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994
2.Provisional Regulations of the People’s Republic of China on Consumption Tax Detailed Rules for Its Implementation 13 Dec.1993, by State Council 25 Dec.1993, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994

In the morning of June 20th, 2008, the delegation of AIPLA (American Intellectual Property Law Association) visited Shanghai Bar Association and Intellectual Property Law Committee, representatives has attended the forum in Shanghai Bar Association. During the session, deputies of China and US have introduced their own associations and committees, as well as back ground information of members who attended the meeting.

Tax legislation
State organs that have the authority to formulate tax laws or tax policy include the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the Tariff and Classification Committee of the State Council, and the General Administration of Customs.

Westlaw is generally recognized as the best legal online database provider in law indutry, and it is almost the necessary on-line legal research tool to U.S. legal practitioners and law students. My knowledge of Westlaw originated from “Black’s Law Dictionary”. At that time, I heard that it is the Bible of a lawyer. Therefore, I bought one of version 7 against many setbacks. And several years ago, I bought the latest version 8. In last year, I bought a Black’s Law Dictionary® Digital. I guess I can be regarded as great supporters of Westlaw.