DT4903 - China: Admissible and inadmissible taxes

Taxes admissible under the agreement or for unilateral relief

Income tax imposed under the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises.

Local income tax levied on the same taxable income as for the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises.

Withholding tax on dividends, interest, rents and royalties.

Individual income tax.

Income tax (and local income tax) on joint ventures.

InadmissibleBusiness tax.

Consolidated industrial and commercial tax.

Urban maintenance and development tax.