Chinese taxes Profile 

Income tax
Foreign- invested enterprises and Foreign Enterprise Income Tax is a tax levied on their income within China
Foreign- invested enterprises and foreign enterprises income tax levied on production, operating income and other income categories. Production and operation income to be called profits , which refers to profits of an enterprise through the production and business activities acquired . Other income refers to dividends, interest, rents, property transfer income from the provision or transfer of patents, proprietary technology, trademarks, copyrights and business income earnings income.
Business income tax for foreign-invested enterprises and foreign enterprises established in China institutions and places achieved is 25%.For foreign enterprises in China which has not established institutions and places and have income from sources in China , or though the establishment of institutions and places , but its income and its institutions has no connection, the rate is 20 %.  

VAT (Value added tax)
VAT is a tax levied on units and individuals for the sales of goods or provision of processing, repairs and replacement services, and a tax on imported goods, a tax levied on the value added of its implementation.  

VAT included: 1 , cargo ; 2 , taxable services ; 3 , imported goods .
3 Types of VAT:

The basic rate of 17% , a low tax rate of 13 % and a zero tax rate.  

Consumption Tax
Consumption tax is a tax on certain consumer goods and consumer behavior imposed .  

The scope of consumption tax levy are: tobacco, alcohol and alcohol , cosmetics , expensive jewelry and jade jewelry , fireworks, firecrackers , refined oil, automobile tires, motorcycles, cars , golf balls and equipment , luxury watches , yachts, wooden once of chopsticks and wooden floor , fourteen kinds of commodities.  

Consumption tax were set up 14 tax items , a total of 12 grades of rates , minimum 1% to maximum 45%.