(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

(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%

(1) Taxpayers
The taxpayers of Consumption Tax include all enterprises, units, household businesses and other individuals engaged in production or importation of taxable consumer goods within the territory of the People's Republic of China. The taxable consumer goods exported by the taxpayers are exempt from Consumption Tax, unless the taxable consumer goods are restricted by the State from exportation.
(2) Taxable items and tax rates
Table of Consumption Tax Taxable Items and Rates:
Taxable items Tax rates (tax amount) Note

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;