what are the taxes to which the enterprises with foreign investment，foreign enterprises and foreigners are liable?

According to the regulations of the National people's congress and its standing committee and the state council of China ，there are 17 taxes applicable to the enterprises with foreigh investment，foreign enterprises and foreigners.They are VAT，consumption tax，business tax ，customs duties，income tax on enterprises with foreigh investment and foreign enterprises ， individual income tax，resourcetax， land appreciation tax，vehicle acquisition tax，fuel tax ， urban real estate tax，vehicle and vesselusage license plate tax，vessel tonnage tax stamp duty，deed tax，slaughter tax and agriculture tax.

The enterprises invested by Chinese compatriots residing in Hong Kong，macao and Taiwan and other overseas Chinese，and Chinese compatriots from HongKong，Macao，Taiwan and other overseas Chinese will be treated for tax purpose in the same manner either as enterprises with foreign investment and foreign enterprises or foreigners.

In order to better open to the outside world and encourage inward flow of funds，technology and intelligence，China provides numerous preferential treatments in foreign taxationm and has successively concluded the agreement on avoidance of double taxation on income and prevention of tax evasion with 72 countries，namely： Japan，the USA，France，UK， Belgium ，Germany，Malaysia，Norway，Denmark，Singapore，Finland，Canada，Sweden，New Zealand，Thailand，Italy，the Netherlands，former Czechoslovakia，Poland Australia， Australia，Bulgaria，Pakistan，Kuwait，Switzerland，Cyprus，Spain，Romania，Austria， Brazil，Mongolia，Hungary，Malta， the United emirates of Arab， Luxembourg，Republic of Korea，Russia，Papua New Guinea ，India，Mauritius，Croatia，Belarus，Slovenia，Israel ，Viet Nam，Turkey，Ukraine，Armenia，Jamaica，Iceland，Lithuania，Latvia，Uzbekistan， Bangladesh，Yugoslavia，Sudan，Macedonia，Egypt，Portugal，Estonia，Laos，The Seychelles，the Philippines，Ireland ，South Africa，Barbados，Moldova，Qatar，Cuba， Venezuela ，Nepal，Kazakhstan and Indonesia ，62 of which have been in force.

What are the provisions in Chinese laws governing the taxpayers and the withholding agents?

The fundamental provisions in Chinese laws governing the taxpayers and the withholding agents are ：

a. The units and individuals specified by laws and administrative rules and regulations to be liable to payment of taxes are the taxpayers.

b. The units and individuals specified by laws and administrative rules and regulations to have an obhgation of withholding taxes and remitting taxes are the withholding agents.

c. The taxpayers and the withholding agents should，in accordance with laws and administrative rules and regulations，pay taxes or withholding and remit taxes or collect and remit taxes. They may entrust the tax agents to deal with tax matters.

d. Thetaxpayers， withholding agents and other relevant units should，by observing the relevant rides of the State，provide truthfully the relevant information concerning tax payment and withholding of taxes.

e. The taxpayers and withholding agents have the right to learn from the tax department about the tax laws ， administrative regulations and the procedures for tax payment.  The taxpayers and withholding agents have the right to request the tax department to keep the taxpayer's information confidential. The tax department is obliged to keep secret the information about taxpayers. By law， taxpayers have the right to apply for tax reductions，tax exemptions and tax refund. On the decision made by the tax department ，the taxpayers and with holding agents have the right to make statement and argument，and to apply for administrative review ，appeal and to request for compensation by the State.  The taxpayers and withholding agents have the right to accuse and dis- close the legally offensive behaviour of the tax department and tax staff.

f. Any unit or individual has the right to disclose any activities violat ing tax laws and administrative rules and regulations. The tax depamnent should keep confidential for the informant and give proper reward.