A company's business behaviors commonly involve below tax payment responsibility.

1. VAT tax. The base in theory is value-added amount. But in practice, take more easy way to calculate it.

2. Sur-taxes. They are levied on the basis of the VAT tax payment. So no VAT, then no sur-taxes.

3. Enterprise income tax. It is prepayment in each quarter on the basis of  quarterly accounting profit, and later settles it on the annual taxable profit.

4. Stamp tax. It is based on the stamp taxable contract's or amount. Not all kinds of contracts need to pay stamp tax, only the contracts regulated by the stamp tax law need to pay this tax. Please note that even there is no stamp taxable contract signed, but the substantial behavior is done, the company still has the responsibility to pay stamp tax.

   
   

Also, companies have responsibility to withhold taxes on behalf of the taxpayers. For example, individual income tax collected by the company and pays to tax office on behalf of individuals.

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