(1) Taxpayers
The taxpayers of Stamp Tax include any enterprise, unit, individual household business operators and other individual who executes or receives specified economic documents within the territory of China.
(2) Taxable items and tax rates
Table of Stamp Tax Taxable Items and Rates:
Taxable items Tax rates (tax amount)
1. purchase / sale contracts 0.03%
2. processing contracts 0.05%
3. survey arid design contracts for engineering and construction projects 0.05%
4. construction installation and engineering contracts 0.03%
5. property, leasing contracts 0.1%

(1) Taxpayers
This tax is imposed on enterprises, units, individual household businesses and other individuals who invest into fixed assets within the territory of the People's Republic of China (excluding enterprises with foreign investment, foreign enterprises and foreigners).
(2) Taxable items and tax rates
Table of Taxable Items and Tax Rates:
Taxable Items Tax Rates
A .Infrastructure
1. State urgent projects
2. Projects encouraged by the State but restricted by the condition of transportation and energy
3. Office buildings, hotels and guest houses

(1) Taxpayers
The taxpayers of Deed Tax are those enterprises, units, individual household businesses and other individuals who are the transferees of house property transferred within the territory of China.
(2) Tax base
The Deed Tax is normally based on one of followings:
a. The transactional price in case of sale/purchase of houses or sale or use right of State-owned land;
b. Assessment made by tax collection offices in reference to the market price of land use right sale or house sale in case of transferring land use right or house as gift; or

(1) Taxpayers
The taxpayers of Agriculture Tax include cooperative economic entities, enterprises, units, peasants and other individuals who are engaged in agriculture production and receive agricultural income within the territory of China.
(2) Tax rates and computation of tax payable

(1) Taxpayers
The taxpayers of Land Appreciation Tax include enterprises, units, individual household businesses and other individuals who receive income from a disposal or other means of transfer with consideration of State-owned land use rights, buildings on land and their attached facilities (hereinafter referred to as transfer of real estate).
(2) Tax base and tax rates

(1) Taxpayers
Taxpayers are enterprises, units, individual household businesses and other individuals (except enterprises with foreign investment, foreign enterprises and foreigners) who occupy farm land for building construction or for other non-farm purposes.
(2) Scope and tax payable per unit
This tax is imposed on all State owned and collectively owned crop-planting land, and also on newly developed wasteland, fallow land, land for rotation of crops, land for rotation of grass and crops.

(1) Taxpayers
Taxpayers are enterprises, units, individual household businesses and other individuals (except enterprises with foreign investment, foreign enterprises and foreigners) who occupy farm land for building construction or for other non-farm purposes.
(2) Scope and tax payable per unit
This tax is imposed on all State owned and collectively owned crop-planting land, and also on newly developed wasteland, fallow land, land for rotation of crops, land for rotation of grass and crops.