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| Scope of Tax Adminstration |
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| Scope of tax administration of Xiamen Local Taxation Bureau |
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1. State-、collective-、privately-run enterprises and administrative units：
Business Tax, House Property Tax, City Maintenance and Construction Tax, Stamp Duty, Resource Tax, Enterprise Income Tax, Urban and Township Land Use Tax, Land Appreciation Tax.
2. Foreign invested enterprises、foreign enterprises and their branches at Xiamen:
Business Tax、House Property Tax、Vehicle and Vessel Usage Tax、Stamp Duty、Resource Tax、Land Appreciation Tax.
3. Self-employment business:
Business Tax、City Maintenance and Construction Tax、House Property Tax、Stamp Duty、 Vehicle and Vessel Usage Tax 、Urban and Township Land Use Tax 、Land Appreciation Tax.
4. Individual Income Tax of Chinese citizen and expatriates who have tax obligation in China.
5. Collecting Endowment Insurance、Medical Care Insurance、Unemployment Insurance、Employment Injury Insurance and Maternity Insurance of the above-mentioned units and individuals.
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