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Taxes provide the most important revenue source for the Government of the People's Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro-economic regulation, and greatly affects China's economic and social development. With the changes made since the 1994 tax reform, China has preliminarily set up a streamlined tax system geared to the socialist market economy.

China's tax revenue came to 6.31 trillion yuan (924 billion U.S. dollars) in 2009, up 9.1 percent on 2008.

The government agency in charge of tax policy is the Ministry of Finance. For tax collection, State Administration of Taxation.

As part of US$586 billion economic stimulus package of November 2008, the government plans to reform the VAT which could cut corporation taxes by 120 billion yuan.

Types of taxes

Under the current tax system in China, there are 26 types of taxes, which, according to their nature and function, can be divided into the following 8 categories:

• Turnover taxes. This includes three kinds of taxes, namely, Value-Added Tax, Consumption Tax and Business Tax. The levy of these taxes are normally based on the volume of turnover or sales of the taxpayers in the manufacturing, circulation or service sectors.

• Income taxes. This includes Enterprise Income Tax (effective prior to 2008, applicable to such domestic enterprises as state-owned enterprises, collectively owned enterprises, private enterprises, joint operation enterprises and joint equity enterprises), Foreign Investment Enterprise and Foreign Enterprise Income Tax ("FEIT"), and Individual Income Tax. These taxes are levied on the basis of the profits gained by producers or dealers, or the income earned by individuals. Please note that the new Enterprise Income Tax Law of the People's Republic of China has replaced the aboves two enterprises taxes as from 1 January 2008.

• Resource taxes. This consists of Resource Tax and Urban and Township Land Use Tax. These taxes are applicable to the exploiters engaged in natural resource exploitation or to the users of urban and township land. These taxes reflect the chargeable use of state-owned natural resources, and aim to adjust the different profits derived by taxpayers who have access to different availability of natural resources.

• Taxes for special purposes. These taxes are City Maintenance and Construction Tax, Farmland Occupation Tax, Fixed Asset Investment Orientation Regulation Tax, Land Appreciation Tax, and Vehicle Acquisition Tax. These taxes are levied on specific items for special regulative purposes.

• Property taxes. This encompasses House Property Tax, Urban Real Estate Tax, and Inheritance Tax (not yet levied).

• Behavioural taxes. This includes Vehicle and Vessel Usage Tax, Vehicle and Vessel Usage License Plate Tax, Stamp Tax, Deed Tax, Securities Exchange Tax (not yet levied), Slaughter Tax and Banquet Tax. These taxes are levied on specified behaviour.

• Agricultural taxes. Taxes belonging to this category are Agriculture Tax (including Agricultural Specialty Tax) and Animal Husbandry Tax which are levied on the enterprises, units and/or individuals receiving income from agriculture and animal husbandry activities.

• Customs duties. Customs duties are imposed on the goods and articles imported into and exported out of the territory of the People's Republic of China, including Excise Tax.

Tax legislation

State organs that have the authority to formulate tax laws or tax policy include the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the Tariff and Classification Committee of the State Council, and the General Administration of Customs.

Tax laws are enacted by the National People's Congress, e.g., the Individual Income Tax Law of the People's Republic of China; or enacted by the Standing Committee of the National People's Congress, e.g., the Tax Collection and Administration Law of the People's Republic of China.

The administrative regulations and rules concerning taxation are formulated by the State Council, e.g., the Detailed Rules for the Implementation of the Tax Collection and Administration Law of the People' s Republic of China, the Detailed Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the Provisional Regulations of the People's Republic of China on Value Added Tax.

The departmental rules concerning taxation are formulated by the Ministry of Finance, the State Administration of Taxation, the Tariff and Classification Committee of the State Council, and the General Administration of Customs, e.g., the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax, the Provisional Measures for Voluntary Reporting of the Individual Income Tax.

The formulation of tax laws follow four steps: drafting, examination, voting and promulgation. The four steps for the formulation of tax administrative regulations and rules are: planning, drafting, verification and promulgation. The four steps mentioned above take place in accordance with laws, regulations and rules.

Besides, the laws of China stipulates that within the framework of the national tax laws and regulations, some local tax regulations and rules may be formulated by the People's Congress at the provincial level and its Standing Committee, the People's Congress of minority nationality autonomous prefectures and the People's Government at provincial level.

The following table summarises up the current tax laws, regulations and rules and relevant legislation in China.

Current Tax Legislation Table

Note: The provisions of criminal responsibilities in Supplementary Rules of the Standing Committee of NPC of the People's Republic of China on Penalizing Tax Evasions and Refusal to Pay Taxes and Resolutions of the Standing Committee of NPC of the People's Republic of China on Penalizing Any False Issuance, Forgery and/or Illegal Sales of VAT Invoices have been integrated into the Criminal Law of the People's Republic of China revised and promulgated on 14 March 1997.

Foreign investment taxation

There are 14 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumption Tax, Business Tax, Income Tax on Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Resource Tax, Land Appreciation Tax, Urban Real Estate Tax, Vehicle and Vessel Usage License Plate Tax, Stamp Tax, Deed Tax, Slaughter Tax, Agriculture Tax, and Customs Duties.

Hong Kong, Macau and Taiwan and overseas Chinese and the enterprises with their investment are taxed in reference to the taxation on foreigners, enterprises with foreign investment and/or foreign enterprises. In an effort to encourage inward flow of funds, technology and information, China provides numerous preferential treatments in foreign taxation, and has successively concluded tax treaties with 60 countries (by July 1999): Japan, the USA, France, UK, Belgium, Germany, Malaysia, Norway, Denmark, Singapore, Finland, Canada, Sweden, New Zealand, Thailand, Italy, the Netherlands, Poland, Australia, Bulgaria, Pakistan, Kuwait, Switzerland, Cyprus, Spain, Romania, Austria, Brazil, Mongolia, Hungary, Malta, the UAE, Luxembourg, South Korea, Russia, Papua New Guinea, India, Mauritius, Croatia, Belarus, Slovenia, Israel, Vietnam, Turkey, Ukraine, Armenia, Jamaica, Iceland, Lithuania, Latvia, Uzbekistan, Bangladesh, Yugoslavia, Sudan, Macedonia, Egypt, Portugal, Estonia, and Laos, 51 of which have been in force.

Urban and Township Land Use Tax

(1) Taxpayers

The taxpayers of Urban and Township Land Use Tax include all enterprises, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign enterprises and foreigners).

(2) Tax payable per unit

The tax payable per unit is differentiated with different ranges for different regions, i.e., the annual amount of tax payable per square meter is: 0.5-10 yuan for large cities, 0.4-8 yuan for medium-size cities, 0.3-6 yuan for small cities, or 0.2-4 yuan for mining districts. Upon approval, the tax payable per unit for poor area may be lowered or that for developed area may be raised to some extent. (3) Computation

The amount of tax payable is computed on the basis of the actual size of the land occupied by the taxpayers and by applying the specified applicable tax payable per unit. The formula is:

Tax payable = Size of land occupied ×Tax payable per unit

(4) Major exemptions

Tax exemptions may be given on land occupied by governmental organs, people's organizations and military units for their own use; land occupied by units for their own use which are financed by the institutional allocation of funds from financial departments of the State; land occupied by religious temples, parks and historic scenic spots for their own use; land for public use occupied by Municipal Administration, squares and green land; land directly utilized for production in the fields of agriculture, forestry, animal husbandry and fishery industries; land used for water reservation and protection; and land occupied for energy and transportation development upon approval of the State.

City Maintenance and Construction Tax

(1) Taxpayers

The enterprises of any nature, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign enterprises and foreigners) who are obliged to pay Value Added Tax, consumption Tax and/or Business Tax are the taxpayers of City Maintenance and Construction Tax.

(2) Tax rates and computation of tax payable

Differential rates are adopted: 7% rate for city area, 5% rate for county and township area and 1% rate for other area. The tax is based on the actual amount of VAT, Consumption Tax and/or Business Tax paid by the taxpayers, and paid together with the three taxes mentioned above. The formula for calculating the amount of the tax payable:

Tax payable = Tax base × tax rate Applicable

Farm Land Occupation Tax

(1) Taxpayers

Taxpayers are enterprises, units, individual household businesses and other individuals (except enterprises with foreign investment, foreign enterprises and foreigners) who occupy farm land for building construction or for other non-farm purposes.

(2) Scope and tax payable per unit

This tax is imposed on all State owned and collectively owned crop-planting land, and also on newly developed wasteland, fallow land, land for rotation of crops, land for rotation of grass and crops.

Different ranges of tax per unit are specified for different regions in consideration of the average size of farmland occupied per person and the local economic situation. The annual amount of tax payable per square meter is: taking county as the administrative region for calculation (hereinafter the same), 2-10 yuan for county with one mu or less of farmland per person; 1. 6-8 yuan for county with 1-2 mu farmland per person; 1.3-6.5 yuan for county with 2-3 mu farmland per person; and 1-5 yuan for county with more than 3 mu farmland per person. The amount of tax payable per unit may be raised for Special Economic Zones, Economic and Technological Development Areas and regions of developed economy and tiny average size of farmland per person.

In order to avoid the big gap between neighboring regions, the Ministry of Finance has assessed the average tax per unit for provinces, autonomous regions and municipalities at provincial level, which ranges from 2.5 to 9 yuan.

(3) Computation

This tax is based on the area of farm land actually occupied by taxpayers and by applying the specific applicable tax per unit, and paid in lump-sum. The formula for computing the tax payable is:

Tax payable - Area of farm land actually occupied by taxpayer × Applicable amount of tax per square meter

(4) Major exemptions and reductions

a. Exemptions may be given on land for military facilities; land for railroads and airports; land for schools and hospitals; land for farm irrigation facilities; no larger land for construction of new houses than the old house in countryside, where the land has been turned into farm planting; land for settling immigrants due to reservoir construction, victims of calamity or refugees.

b. Tax reductions or exemptions may be given on land for construction of new houses for countryside residents; revolutionary martyr's family, handicapped revolutionary military servants, widows and orphans in countryside and peasants living a difficult life in old revolutionary base areas, minority nationality areas and far remote mountain regions who build new houses within the stipulated standards of land use and who have real difficulty in paying the tax; welfare factories set up by Civil Affairs Department for settling the employment of the handicapped; and land for construction of motor roads.

Fixed Assets Investment Orientation Regulation Tax

(1) Taxpayers

This tax is imposed on enterprises, units, individual household businesses and other individuals who invest into fixed assets within the territory of the People's Republic of China (excluding enterprises with foreign investment, foreign enterprises and foreigners).

(2) Taxable items and tax rates

Table of Taxable Items and Tax Rates:

(* For some residential building investment projects, the rate is 5%.)

(3) Computation of tax payable

This tax is based on the total investment actually put into fixed assets. For renewal and transformation projects, the tax is imposed on the investment of the completed part of the construction project. The formula for calculating the tax payable is:

Tax payable - Amount of investment completed or amount of investment in construction project × Applicable rate

Land Appreciation Tax

(

(3) Computation of tax payable

To calculate the amount of Land Appreciation Tax payable, the first step is to arrive at the appreciation amount derived by the taxpayer from the transfer of real estate, which equals to the balance of proceeds received by the taxpayer on the transfer of real estate after deducting the sum of relevant deductible items. Then the amount of tax payable shall be calculated respectively for different parts of the appreciation by applying the applicable tax rates in line with the percentages of the appreciation amount over the sum of the deductible items. The sum of the amount of tax payable for different parts of the appreciation shall be the full amount of tax payable by the taxpayers. The formula is:

Tax payable = Σ (Part of appreciation ×Applicable rate)

(4) Major exemptions

The Land Appreciation Tax shall be exempt in situations where the appreciation amount on the sale of ordinary standard residential buildings construction by taxpayers for sale does not exceed 20% of the sum of deductible items and when the real estate is taken over or repossessed in accordance to the laws due to the construction requirements of the State.

House Property Tax

(1) Taxpayers

House Property Tax is levied in cities, county capitals, townships and industrial and mining districts. Taxpayers are owners of house property, operational and managerial units of house property, mortgagees, custodians and users of house property (excluding enterprises with foreign investment, foreign enterprises and foreigners).

(2) Tax base, tax rates and computation of tax payable

Two different rates are applied to two different cases: in one case where the tax base is the residual value after the subtraction of 10% to 30% of the original value from the original value of the property, the tax rate is 1.2% ; in the other case where the tax base is the rental income from the property, the rate is 12%. The formula for calculating House Property Tax payable is:

Tax payable =Tax base ×Applicable rate

(3) Major exemptions

House Property Tax may be exempt on the house property for the own use of State organs, people' s organizations and the armed forces; the house property for the own use of institutions whose operating funds are allocated by State finance departments; the house property for the own use of religious temples and shrines, parks and places of historic interest and scenic beauty; the house property owned by individuals for non-business use; and the damaged houses and perilous houses verified as being out of use by relevant department.

Urban Real Estate Tax

(1) Taxpayers

At present, this tax is only applied to enterprises with foreign investment, foreign enterprises and foreigners, and levied on house property only.

Taxpayers are owners, mortgagees custodians and/or users of house property.

(2) Tax base, tax rates and computation of tax payable

Two different rates are applied to two different bases: one rate of 1. 2% is applied to the value of house property, and the other rate of 18% is applied to the rental income from the property. The formula for calculating House Property Tax payable is:

Tax payable = Tax base ×Applicable rate

(3) Major exemptions and reductions

Newly constructed buildings shall be exempt from the tax for three years commencing from the month in which the construction is completed. Renovated buildings for which the renovation expenses exceed one half of the expenses of the new construction of such buildings shall be exempt from the tax for two years commencing from the month in which the renovation is completed. Other house property may be granted tax exemption or reduction for special reasons by the People's Government at provincial level or above.

Vehicle and Vessel Usage Tax

(1) Taxpayers

Taxpayers include enterprises, units, individual household businesses and other individuals who possess and operate vehicles and/or vessels within the territory of the People's Republic of China (excluding enterprises with foreign investment, foreign enterprises and foreigners).

(2) Tax base, tax amount per unit and computation of tax payable

The tax base are classified into two categories respectively for vehicles and vessels: the tax base for vehicles is the number of the taxable vehicles or the net-tonnage of the taxable vehicles; the tax base for vessels is the net-tonnage or the deadweight tonnage of the taxable vessels.

The annual amount of tax payable is separately computed for vehicles and vessels:

a. For vehicles: 60 to 320 yuan per passenger vehicles; 16 to 60 yuan per ton ( net-tonnage ) for cargo vehicles; 20 to 80 yuan per motorcycle; 1.2 to 32 yuan per non-motorized vehicle.

b. For vessels: 1.2 to 5 yuan per net tonnage for motorized vessels; 0.6 to1.4 yuan per deadweight tonnage for non-motorized vessels.

The formula for calculating tax payable is:

(a) Tax payable = Number (or net-tonnage ) of taxable vehicles × Applicable tax amount per unit

(b) Tax payable = Net-tonnage (or deadweight capacity) of the taxable vessels × Applicable tax amount per unit

(4) Major exemptions

Tax may be exempt on the vehicles and vessels self-used by governmental organs, people's organizations and military units; the vehicles and vessels self-used by units financed by financial fund allocation; the fishing vessels with a deadweight capacity not in excess of one ton; the pontoons and floating docks used exclusively for passengers, the loading or unloading of cargo and the storage of goods; the vehicles and vessels used by police department, fire department, health department and environmental department; the vessels subject to payment of Vessel Tonnage Tax according to Rules; special vehicles designed for the convenience of the handicapped; and the tractors used mainly in agriculture production.

Vehicle and Vessel Usage License Plate Tax

(1) Taxpayers

At this moment, this tax is only applied to the enterprises with foreign investment, foreign enterprises, and foreigners. The users of the taxable vehicles and vessels are taxpayers of this tax.

(2) Tax amount per unit

The tax amount per unit is different for vehicles and vessels:

a. Tax amount per unit for vehicles: 15-80 yuan per passenger vehicle per quarter; 4-15 yuan per net tonnage per quarter for cargo vehicles; 5-20 yuan per motorcycle per quarter. 0.3-8 yuan per non-motored vehicle per quarter.

b. Tax amount per unit for vessels: 0.3- 1.1 yuan per net tonnage per quarter for motorized vessels; 0.15-0.35 yuan per non-motorized vessel.

(3) Computation

The tax base for vehicles is the quantity or the net tonnage of taxable vehicles The tax base for vessels is the net-tonnage or the deadweight tonnage of the taxable vessels. The formula for computing the tax payable is:

a. Tax payable = Quantity (or net-tonnage ) of taxable vehicles × Applicable tax amount per unit b. Tax payable = Net-tonnage (or deadweight tonnage) of taxable vessels × Applicable tax amount per unit

(4) Exemptions

a. Tax exemptions may be given on the vehicles used by Embassies and Consulates in China; the vehicles used by diplomatic representatives, consuls, administrative and technical staffs and their spouses and non-grown-up children living together with them.

b. Tax exemptions may be given as stipulated in some provinces and municipalities on the fire vehicles, ambulances, water sprinkling vehicles and similar vehicles of enterprises with foreign investment and foreign enterprises.

Stamp Tax

(1) Taxpayers

The taxpayers of Stamp Tax include any enterprise, unit, individual household business operators and other individual who executes or receives specified economic documents within the territory of China.

(2) Taxable items and tax rates

Table of Stamp Tax Taxable Items and Rates:

(3) Computation

The computation of Stamp Tax is based on the amount of payment, fees or receipts listed on the taxable documents or the number of pieces of the taxable documents by using the applicable tax rate listed in the Schedule of Stamp Tax Taxable Items and by applying the applicable tax rate or amount of tax per unit. The formula for computation is:

a. Tax payable =Amount of payment ( or fees, receipt) indicated in taxable documents × Applicable rate , or b. Tax payable = Number of pieces of taxable documents ×Tax amount per Unit

(4) Major exemptions

Tax exemptions may be granted on duplicates or copies of documents on which Stamp Tax has already been paid; documents executed when property is donated to the government, social welfare units supporting the widowed, the aged, the injured and the handicapped, or schools; non-interest bearing or discounting loan contracts; preferential loan contracts concluded between foreign governments or international financial institutions and the Chinese government or State financial institutions; and insurance contracts for agriculture and forestry products, and animals in animal husbandry.

Deed Tax

(1) Taxpayers

The taxpayers of Deed Tax are those enterprises, units, individual household businesses and other individuals who are the transferees of house property transferred within the territory of China.

(2) Tax base

The Deed Tax is normally based on one of followings:

a. The transactional price in case of sale/purchase of houses or sale or use right of State-owned land;

b. Assessment made by tax collection offices in reference to the market price of land use right sale or house sale in case of transferring land use right or house as gift; or

c. The difference of the land use right price and the house price in case of exchange of land use right and house.

(3) Tax rates and computation of tax payable

Deed Tax adopts a flat rate within the range of 3%-5%. The rate applicable in jurisdictions at provincial level shall be determined within the above range by the government at the provincial level. The formula for computing the tax payable is:

Tax payable = Tax base ×Applicable rate

(4) Major tax exemptions and reductions

The Deed Tax exemptions may be granted on the land and houses received by the Governmental organs, institutions, social organizations and military units for the use of offices, lecturing, medical treatment, scientific research and military facility; the State-owned house purchased for the first time by employees in cities and towns in conformity with relevant rules; the use right of barren mountains, barren gullies, barren hills and/or barren beaches received for use in agriculture, forestry, animal husbandry and/or fishery industry; and those diplomatic organizations and staff satisfying the relevant rules of tax exemption. Residential houses purchased as a result of house loss due to force majeure may be given tax reduction or exemption.

Agriculture Tax

(1) Taxpayers

The taxpayers of Agriculture Tax include cooperative economic entities, enterprises, units, peasants and other individuals who are engaged in agriculture production and receive agricultural income within the territory of China.

(2) Tax rates and computation of tax payable

Agriculture Tax adopts regionally differentiated fiat rates. According to the Regulations of Agriculture Tax, the national average rate is 15.5% of the yield in a normal year. However, the currently implemented average rate is 8.8% and the actual burden is only about 2.5%. The State Council has stipulated the average rates varying from 13% to 19% respectively for different provinces, autonomous regions and municipalities directly under the State Council in accordance with the Regulations of Agriculture Tax and in combination with different economic conditions in different regions. According to the average rate stipulated by the State Council, every province, autonomous region and municipality directly under the State Council shall determine the average rates for the counties (prefecture counties) and municipalities within its jurisdiction in combination with the local economic conditions.

In most cases, Agriculture Tax is paid in kind, i.e., in grain, and cleared up in currency. The tax on agricultural specialties is computed on ad valorem basis as stipulated, with a rate between 5% and 25%.

(3) Major exemptions and reductions

Certain tax exemptions and reductions may be given on; agricultural income earned by taxpayers from cultivating barren land by laws or expanding the size of cultivated land in other ways; agricultural income derived by immigrants from opening up wasteland; income received from the mulberry field, tea garden, fruit garden and/or other industrial forests newly cultivated or newly re-cultivated by taxpayers on mountains; income derived from the land with yield increase per unit of land due to the construction of water and soil projects, soil and water conservancy projects by the taxpayers; and to taxpayers who suffered from poor harvest due to natural disasters; taxpayers who have real difficulty in paying the tax due to shortage of labour forces or other reasons; and the old revolutionary regions where the peasants have production and living difficulties, the minority nationality areas where production is backward and life is hard, and the mountain areas where transportation is not convenient, production is backward and peasants live a hard life.

Customs Duties

(1) Duty payers

The payers of Customs Duties include consignees who import goods permitted by China and consignors who export goods permitted by China, the former shall pay import duties and the latter shall pay export duties. China Tax Bureau.

(2) Tariff rates

The tariff rates include import duty rates and export duty rates. The tariff rates for imports fall into two categories; general tariff rates and preferential tariff rates. The general tariff rates apply to the imports originating in the countries with which the People's Republic of China has not concluded most-favoured-nation trade agreements; the preferential tariff rates apply to imports originating in the countries with which the People's Republic of China has concluded most-favoured-nation trade agreements. In 1999, there are 6, 940 tariff numbers for imported goods in the Classifications. The general tariff rates for importation range from 0%, 8% to 270% with over 20 different rates. The preferential tariff rates vary from 0% , 1 % to 121.6% with over 50 different rates, and the arithmetic average rate is 16.8%. A small number of imported goods are subject to duties on quantity, compound, or sliding basis. There are 36 tariff numbers for exported goods subject to Duties with 5 differential rates ranging from 20% to 50%.

(3) Computation of duty payable

Customs Duty is computed either on ad valorem basis and by applying an applicable rate or on quantity basis and by applying amount of duty per unit.

The formula is:

a. Duty payable = Quantity of imported/exported goods × Tax-inclusive price × Rate or b. Duty payable = Quantity of imported/exported goods ×Amount of duty per unit

(4) Major reductions and exemptions

a. The following goods may be exempted from Customs Duties upon verification by the Customs: the duty amount to be paid for one consignment of goods below RMB 10 yuan; advertising matter and trade samples of no commercial value; goods gifted by international organizations or foreign governments; and fuels, stores and beverages loaded on a means of conveyance entering or leaving the country for use en route.

b. Duty reduction or exemption shall be given to goods and articles specified as duty reduction or exemption items by international treaties to which the People's Republic of China is either a contracting or an acceding party.

c. Raw materials, subsidiary materials parts, accessories, components and packing materials imported for overseas businesses to process, assemble or produce export-oriented products shall be exempt from duties on the part of actually processed and exported; or duties are collected first on the imported materials and parts and then refunded on the basis of the completed products actually processed and exported.

Tax governance

As of 2007, a paper reported that about two-thirds of tax revenue was spent at the local level and that "the ratio of central revenue to total tax revenues reached a low of 22 per cent in 1993, before rising to the 50 per cent level following the 1994 tax reform".

Revenue statistics

The table details China's revenue statistics from 1952 to 1997.

Note: For three years, the tax revenue exceeded the fiscal revenue due to the excessive amount of losses by enterprises that largely reduced the fiscal revenue.

Revenue breakdown in 1997

Revenue breakdown by Type of Taxes in 1997:

See also

• State Administration of Taxation
• General Administration of Customs
• Ministry of Finance
• Tariff and Classification Committee of the State Council
• List of Chinese administrative divisions by tax revenues

References

• An Overview of China's Tax System. 10-27-2007. State Administration of Taxation.
• Tax System of the People's Republic of China. Beijing Local Taxation Bureau.

1. http://www.chinamining.org/News/2010-01-18/1263802127d33480.html
2. T Eger, MG Faure, N Zhang, Z Naigen. (2007). Economic Analysis of Law in China.

Further reading

• Liu, Zuo (2006). Taxation in China. Cengage Learning Asia. ISBN 9812544380. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Li, Jinyan (1991). Taxation in the People's Republic of China. Greenwood Press. ISBN 0275936880. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Brean, Donald (1998). Taxation in Modern China. Routledge. ISBN 0415920183. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Bahl, Roy (1998). Taxation Reform in China. University of Michigan Press. ISBN 0472590030. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Wang, Xuanhui (1998). Taxation in China 1997/98. Sweet & Maxwell. ISBN 9626610034. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Gelatt, Timothy (1986). Corporate and Individual Taxation in the People's Republic of China. Sweet & Maxwell. ISBN 0851210570. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Bernstein, Thomas (2003). Taxation without Representation in Contemporary Rural China. Cambridge University Press. ISBN 0521813182. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
• Han Liang Huang (2003). The Land Tax in China. University Press of the Pacific. ISBN 1410208672. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Li, Jian (2007). Transfer Pricing Audits in China. Palgrave Macmillan. ISBN 0230001963. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
• Wang, Shaoguang (2001). The Chinese Economy in Crisis: State Capacity and Tax Reform. M.E. Sharpe. ISBN 0765607662. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
• Zhang, Xin (2003). Law and Practice of International Tax Treaties in China. Wildy, Simmonds and Hill Publishing. ISBN 1898029628. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Environmental Taxes: Recent Developments in China and Oecd Countries. OECD. 1999. ISBN 9264170928. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Jin, Chaowu (2006). Regulatory Environment of Chinese Taxation. William S Hein & Co. ISBN 0837733251. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• China Tax Guide. USA Ibp. 2003. ISBN 073976280X. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Dimancescu, Katherine (2006). China Tax and Financial Planning Briefing. WorldTrade Executive. ISBN 1893323870. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Yu, Bingqing (1999). Law of the People's Republic of China on the Administration of Tax Collection. Foreign Languages Press. ISBN 7119024779. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Fulton, Trish (1998). China's Tax Reform Options. World Scientific Publishing. ISBN 9810234473. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
• Gensler, Howard (1998). A Guide to China's Tax and Business Laws. Sweet & Maxwell Asia. ISBN 9626611227. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
• China Master Tax Guide. Kluwer Law International. 2005. ISBN 9041124241. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)
• Moser, Michael (1999). China Tax Guide. OUP China. ISBN 0195906101. {{cite book}}: Unknown parameter |coauthors= ignored (|author= suggested) (help)
• Gensler, Howard (1998). China Tax and Accounting Manual. Asia Law & Practice. ISBN 9629360357. {{cite book}}: Cite has empty unknown parameter: |coauthors= (help)

History

• Huang, R. Taxation and Governmental Finance in Sixteenth Century Ming China (Cambridge U. Press, 1974)

External links

• The Economist. China's tax system. April 12, 2007.

v t e Economy of China
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See also: Category Outline of China Economy of East Asia

• Economy of the People's Republic of China
• Taxation in China
• Law of the People's Republic of China
• Government of the People's Republic of China