17
|
Stamp
Duty
|
Tax basis
|
Not pay Stamp Duty for frame contract without transaction amount, and
not pay Stamp Duty when the final settlement of the contract is made
afterwards.
|
All industries
|
18
|
Urban Land Use Tax
|
Tax basis
|
The taxable area of declared urban land is less than the registered
area, or the land area changed but not reported timely, resulting in the
wrong declaration of Urban Land Use Tax.
|
19
|
Taxation object
|
Enterprise has taxable urban land and duty-free land at the same time
but the boundary is mixed up, resulting in the wrong declaration of Urban
Land Use Tax.
|
20
|
Approval of tax
reduction or exemption
|
Enterprises who apply for the preferential tax deduction or exemption
for Urban Land Use Tax fail to get approval as required but only calculated
and pay less tax themselves.
|
21
|
Taxation location
|
Not report tax source information of cross-district land, resulting in
the omission of Urban Land Use Tax.
|
22
|
Vehicle and Vessel Tax
|
Taxation object
|
Not declare and pay Vehicle and Vessel Tax for trailers and other
vehicles that no need to pay Mandatory Liability Insurance.
|
Transportation
industry
|
23
|
Taxation object
|
The holding party not declare and pay Vehicle and Vessel Tax during
the period that the vehicle and vessel are used for debt repayment.
|
All industries
|
24
|
Resource Tax
|
Taxation object
|
Not declare Resource tax for mining or production of energy minerals,
metal minerals, non-metallic minerals and salt.
|
Industries
develop taxable products of Resource Tax
|
25
|
Vehicle Purchase Tax
|
Taxation object
|
Not declare Vehicle Purchase Tax within 60 days after the tax
exemption conditions disappear due to vehicle transfer, change of use or
other reasons.
|
All industries
|
26
|
Disabled Employment Security Fund
|
Taxation object
|
Not declare and pay Disabled Employment Security Fund. From 1 January
2020, employer shall pay 50% of payable fees within 3 years if the disabled
employment rate is more than 1%(inclusive) but less than 1.5%,; Employer
shall pay 90% of payable fees within 3 years if the disabled employment rate
is less than 1%.
|
27
|
Taxation object
|
The reported IIT information of employee number and gross salary is
not in accordance with that of Disabled Employment Security Fund.
|