Special taxpayer: a tax paying enterprise that may not be managed by means of verified collection.
Range:
Enterprises that enjoy the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations and one or more preferential policies for enterprise income tax stipulated by the State Council.
Summarize tax paying enterprises.
listed company.
Banks, credit cooperatives, small loan companies, insurance companies, securities companies, futures companies, trust and investment companies, financial asset management companies, financial leasing companies, guarantee companies, finance companies, pawnbroking companies and other financial enterprises.
Accounting, auditing, asset appraisal, taxation, real estate appraisal, land appraisal, project cost, lawyers, price authentication, notarial institutions, grass-roots legal service institutions, patent agents, trademark agents and other social intermediaries of economic authentication.
Other enterprises specified by the State Administration of Taxation.