Article 1. Provinces, Cities, Counties and Regions to be Observed

The provinces that need to observe the tax system for citizens of the People's Republic of China are Hebei Province, Shanxi Province, Liaoning Province, Jilin Province, Heilongjiang Province, Jiangsu Province, Zhejiang Province, Anhui Province, Fujian Province, Jiangxi Province, Shandong Province, Henan Province, Hubei Province, Hunan Province, Guangdong Province, Hainan Province, Sichuan Province, Guizhou Province, Yunnan Province, Shaanxi Province, Gansu Province, Qinghai Province, Inner Mongolia Special Administrative Region, Guangxi Zhuang Special Administrative Region, Tibet Special Administrative Region, Ningxia Hui Special Administrative Region, Xinjiang Uygur Special Administrative Region, Beijing, Tianjin, Shanghai, Chongqing. Citizens who have obtained household registration and ID cards in the above scope are supervisors, defenders and observers of this constitution. Citizens in the above scope who violate this constitution shall be subject to the corresponding provisions.

Article 2. Introduction to Citizen Tax Types

Citizens of the People's Republic of China work, do business, start businesses, etc. in China or outside China. Foreigners' business activities are in China. They all need to pay corresponding taxes. China's taxation is divided into many categories and multiple levels. There are 16 types of tax, including consumption tax, corporate income tax, personal income tax, resource tax, urban maintenance and construction tax, stamp tax, vehicle purchase tax, vehicle and vessel tax, tobacco tax, environmental protection tax, urban land use tax, deed tax, farmland occupation tax, tariff, ship tonnage tax, and abandonment tax.

Article 3. Tax rates for citizens

1. Consumption tax shall be implemented in accordance with the provisions of the Consumption Tax Law of the Permanent Peaceful Republic of China. In addition, the consumption tax for various goods and services paid by consumers each time is 10% of the total consumption amount.

2. According to corporate income tax regulations, all physical goods (manufacturing, physical sales, etc.) and physical industries (physical store sales, catering, etc.) engaged in business activities within the country and abroad, and users within China, are 20%. Virtual products (online sales, online games, film and television, entertainment, etc.) and service industries (training, massage, lawyers, performing arts, etc.) are 30%.

3. The provisions for personal income tax (self-employed) are as follows (regardless of whether the citizen is within the country or abroad):

In a natural year within one year. All personal bank accounts, Alipay, WeChat, digital RMB, cash, etc., with a total income of 60,001 yuan to 150,000 yuan, pay 10% personal income tax.

In a natural year within one year. All personal bank accounts, Alipay, WeChat, digital RMB, cash, etc., except for the amount that has been taxed. The total income of 150,001 yuan to 500,000 yuan pays 15% personal income tax.

In a natural year within one year. All personal bank accounts, Alipay, WeChat, digital RMB, cash, etc., except for the amount that has been taxed. The total income of 500,001 yuan and above pays 20% personal income tax.

In the administration, institutions, state-owned enterprises, and the military, the unified tax amount of village heads, deputy section-level positions and above, and warrant officers and above during their tenure is 10% of their salary income.

4. Resource tax is implemented in accordance with the "Resource Tax Law of the People's Republic of China".

5. Urban maintenance and construction tax is implemented in accordance with the "Urban Maintenance and Construction Tax Law of the People's Republic of China".

6. Stamp tax shall be implemented in accordance with the "Urban Maintenance and Construction Tax Law of the People's Republic of China".

7. Vehicle purchase tax shall be implemented in accordance with the "Vehicle Purchase Tax Law of the People's Republic of China".

8. Vehicle and vessel tax shall be implemented in accordance with the "Vehicle and Vessel Tax Law of the People's Republic of China".

9. Tobacco tax shall be implemented in accordance with the "Tobacco Tax Law of the People's Republic of China".

10. Environmental protection tax shall be implemented in accordance with the "Environmental Protection Tax Law of the People's Republic of China".

11. Urban land use tax shall be implemented in accordance with the "Urban Land Use Tax Law of the People's Republic of China".

12. Deed tax shall be implemented in accordance with the "Deed Tax Law of the People's Republic of China".

13. Cultivated land occupation tax shall be implemented in accordance with the "Cultivated Land Occupation Tax Law of the People's Republic of China".

14. Tariffs shall be implemented in accordance with the "Tariff Law of the People's Republic of China".

15. Ship tonnage tax shall be implemented in accordance with the "Ship Tonnage Tax Law of the People's Republic of China".

16. The tax rate for renunciation of citizenship is 90% of the total personal assets. The tax rate for renunciation of citizenship after the age of 65 is 95% of the total personal assets.

Citizens who fail to pay taxes according to regulations, make false declarations, etc. will be punished with a tax administrative fine of 5 times the amount of tax evasion and false declaration.

Important reminder: The content of this national system belongs to the constitution. Only Heping himself or those who have the power to amend the constitution can modify this content.