If we look from the surface, the business tax of Taiwan is almost equal to the value-added tax and sales tax of China. As for the entertainment tax of Taiwan is a separate law, while the value-added tax of China is entertainment included.The common income sources of Taiwan and China are from the business tax and both the value-added tax and sales tax. Thus, there is local tax offices set up both in Taiwan and in China separately. Both business tax and value-added tax are in a common pool for the central government and local government, while sales tax belongs to local government only. This is the most differences of the two straits.The business tax rate is ranging from 1%~25%, entertainment tax rate is from 5%~100%. It can be adjusted by local government according to the local needs, and it has to be done through a proper approval process. The value-added tax rate is 17%, the tax payers need to apply via a certain process to obtain theirs legal entitlement. For those who do not apply the legal entitlement, the rate is from 3%~20%.They both are complicated rules of two straits. The normal people may not know about the rules, or the professionals. This kind of situation often raises disputes, it is an area that the tax offices need to look after and review.