Taxation in China

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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.[1]

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. [1]

Types of taxes[edit]

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:

  • 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)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.
  • 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[edit]

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[edit]

Legislation Date of issue and issued by Effective Date
1.Provisional Regulations of the People's Republic of China on Value Added Tax Detailed Rules for Its Implementation 13 Dec. 1993, by State Council 25 Dec. 1993, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994
2.Provisional Regulations of the People’s Republic of China on Consumption Tax Detailed Rules for Its Implementation 13 Dec.1993, by State Council 25 Dec.1993, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994
3.Provisional Regulations of the People’s Republic of China on Business Tax Detailed Rules for Its Implementation 13 Dec.1993, by State Council 25 Dec.1993, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994
4.Provisional Regulations of the People’s Republic of China on Enterprise Income Tax Detailed Rules for Its Implementation 13 Dec.1993, by State Council 4 Feb.1994, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994
5. Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises Detailed Rules for Its Implementation 9 Apr.1991, by the Fourth Session of the 7th National People's Congress (NPC) 30 Jun.1991, by State Council 1 Jul.,1991 1 Jul.,1991
6. Individual Income Tax Law of the People's Republic of China Regulations for Its Implementation 10 Sep.1980 passed by the Third Session of the 5th National People’s Congress and revised and re- issued by the Fourth Session of the 8th NPC on 31 Oct.1993 28 Jan.1994, by State Council 1 Jan.,1994 28 Jan.,1994
7.Provisional Regulations of the People’s Republic of China on Resource Tax Detailed Rules for Its Implementation 25 Dec.1993, by State Council 30 Dec.1993, by Ministry of Finance 1 Jan.,1994 1 Jan.,1994
8.Provisional Regulations of the People' s Republic of China on Urban and Township Land Use Tax Detailed Rules for Its Implementation 27 Sep.1988, by State Council to be made by the People' s Government at Provincial Level 1 Nov.,1988
9.Provisional Regulations of the People' s Republic of China on City Maintenance and Construction Tax Detailed Rules for Its Implementation 8 Feb.1985, by State Council to be made by the People' s Government at Provincial Level 1985
10.Provisional Regulations of the People’s Republic of China on Farmland Occupation Tax Detailed Rules for Its Implementation 1 Apr.1987, by State Council to be made by the People’s Government at Provincial Level 1 Apr.1987
11.Provisional Regulations of the People’s Republic of China on Fixed Assets Investment Orientation Regulation Tax Detailed Rules for Its Implementation 16 Apr.1987, by State Council 18 Jun., 1991, by the SAT 1991 1991
12.Provisional Regulations of the People' s Republic of China on Land Appreciation Tax Detailed Rules for Its Implementation 13 Dec.1993, by State Council 27 Jan.1995, by Ministry of Finance 1 Jan.,1994 27 Jan.,1995
13.Provisional Regulations of the People’s Republic of China on House Property Tax Detailed Rules for Its Implementation 15 Sep.1986, by State Council to be made by People’s Governments at Provincial Level 1 Oct.,1986
14. Provisional Regulations Governing Urban Real Estate Tax Detailed Rules for Its Implementation 8 Aug.1951, by the Central People’s Government Administration Council to be made by People’s Governments at Provincial Level 8 Aug.,1951
15. Inheritance Tax (to be legislated)
16.Provisional Regulations of the People's Republic of China on Vehicle and Vessel Usage Tax Detailed Rules for Implementation 15 Sep., 1986, by State Council to be made by People ' s Governments at Provincial Level 1 Oct.,1986
17.Provisional Regulations Concerning the Vehicle and Vessel Usage License Plate Tax Detailed Rules for Its Implementation 20 Sep.1951, by the Central Government Administration Council to be made by People’s Governments at Provincial Level 20 Sep.,1951
18.Provisional Regulations of the People’s Republic of China Concerning Stamp Tax Detailed Rules for Its Implementation 6 Aug.1988, by State Council 29 Sep.1988, by Ministry of Finance 1 Oct.,1988 1 Oct.,1988
19.Provisional Regulations Governing Deed Tax Detailed Rules for Its Implementation 7 Jul.1997, by State Council 28 Oct.1997, by Ministry of Finance 1 Oct.1997 1 Oct., 1997
20. Security Exchange Tax (to be legislated)
21.Provisional Regulations Concerning Slaughter Tax (administered by local governments) 19 Dec.1950, by the Central Government Administration Council
22.Provisional Regulations of the People’s Republic of China on Banquet Tax (administered by local governments) 22 Sep.1988, by State Council
23.Provisional Regulations of the People’s Republic of China on Agriculture Tax Detailed Rules for Implementation 3 Jun.1958, by the 96th Session of the Standing Committee of the 1st NPC to be made by the People' s Government at Provincial Level 3 Jun.,1958
24.The Rules of the State Council on Levying Agriculture Tax on Agriculture Specialities Measures for Its Implementation 30 Jan.,1994, by State Council to be made by the People' s Government at Provincial Level 30 Jan.,1958
25. Animal Husbandry Tax: no national legislation If levied, rules should be made by the provincial governments concerned
26. Regulations of the People ' s Republic of China on Import and Export Customs Duty 7 Mar.1992, by State Council; Second revision by State Council on March 18, 1992 1 Apr.1992
27. Rules of Levying Customs Duty on Entry Passengers ' Luggage and Personal Postal Articles 18 May 1994, by the Customs Tariff and Classification Committee of the State Council 1 Jul.,1994
28. Law of the People's Republic of China on Tax Administration and Collection Detailed Rules for Its Implementation 4 Sep.,1992, passed by 27th Session of the Standing Committee of the 7th NPC, and revised and re- promulgated by the 12th Session of the Standing Committee of the 8th NPC on 28 Feb.,1995 4 Aug.,1993, by the State Council 28 Feb.,1995 4 Aug.,1993
29. Supplementary Rules of the Standing Committee of NPC of the People’s Republic of China on Punishing Tax Evasions and Refusal to Pay Taxes 4 Sep.1992, by the 27th Session of the Standing Committee of the 7th NPC 1 Jan.,1993
30.Measures of the People’s Republic of China on Invoice Management Detailed Rules for Its Implementation 12 Dec.,1993, approved by State Council and issued by Ministry of Finance on 23 Dec., 1993 28 Dec., 1993, by the SAT 23 Dec.,1993 23 Dec.,1993
31. Resolutions of the Standing Committee of NPC of the People’s Republic of China on Punishing Any False Issuance, Forgery and/or Illegal Sales of VAT Invoices 30 Oct.,1995, by the 16th Session of the Standing Committee of the 8th NPC 30 Oct.,1995
32. Rules on Tax Administrative Appealing 6 Nov.,1993, by the SAT 6 Nov.,1993

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[edit]

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[edit]

(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[edit]

(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

Fixed Assets Investment Orientation Regulation Tax[edit]

(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:

Taxable Items Tax Rates
A .Infrastructure
1. State urgent projects
2. Projects encouraged by the State but restricted by the condition of transportation and energy
3. Office buildings, hotels and guest houses
4. Residential buildings (including commercial residential buildings)
5. Other
0% 5% 30%
0%,5% 15%
B. Renewal and transformation projects
1. State urgent projects (same as infrastructure)
2.Other renewal and transformation projects *
0% 10%

(* 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[edit]

Level Tax base Tax rates
1 That part of the appreciation amount not exceeding 50% of the sum of deductible items 30%
2 That part of the appreciation amount exceeding 50%, but not exceeding 100%, of the sum of deductible items 40%
3 That part of the appreciation amount exceeding 100%, but not exceeding 200%, of the sum of deductible items 50%
4 That part of the appreciation amount exceeding 200% of the sum of deductible items 60%

(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.

Urban Real Estate Tax[edit]

(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 License Plate Tax[edit]

(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.

Individual income tax[edit]

New tax rates announced September 2011

from [RMB] to [RMB] tax rate [%] quick deduction [RMB]
0 1500 3 0
1500 4500 10 105
4500 9000 20 555
9000 35000 25 1005
35000 55000 30 2755
55000 80000 35 5505
80000 over 45 13505

tax exemption: 3500 for regular employees, 4800 RMB non residents

monthly tax = (taxable income - tax exemption) * tax rate - quick deduction

China tax 2011

Tax governance[edit]

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".[2]:46

Revenue statistics[edit]

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.

Year Total Tax Revenue (in billion yuan) Tax Revenue in Proportion to Total Fiscal Revenue (%) Tax Revenue in Proportion to GDP (%)
1952 9.77 53.2 14.4
1956 14.09 49.0 13.7
1960 20.37 35.6 14.0
1965 20.43 43.2 11.9
1970 28.12 42.4 12.5
1975 40.28 49.4 13.4
1978 51.93 45.9 14.3
1980 57.17 49.3 12.7
1982 70.00 57.7 13.2
1985 204.08 101.8 22.8
1986 209.07 98.5 20.5
1987 214.04 97.3 17.9
1988 239.05 101.4 16.0
1989 272.74 102.3 16.1
1990 282.19 96.1 15.2
1991 299.02 94.9 13.8
1992 329.69 94.6 12.4
1993 425.53 97.8 12.3
1994 512.69 98.3 11.0
1995 603.80 96.7 10.3
1996 690.98 93.3 10.2
1997 823.40 95.2 11.0

Revenue breakdown in 1997[edit]

Revenue breakdown by Type of Taxes in 1997:

Type of Tax Revenue (in billion yuan) Proportion to Total Revenue (%) Proportion to GDP (%)
VAT 348.13 42.3 46.4
Consumption Tax 71.11 8.6 9.6
Business Tax 135.34 16.4 18.1
Enterprise Income Tax 93.17 11.3 12.5
Income Tax on Enterprises with Foreign investment and Foreign Enterprises 14.31 1.7 1.9
Individual Income Tax 25.99 3.2 3.5
Resource Tax 5.66 0.7 0.8
City and Township Land Use Tax 4.40 0.5 0.6
City maintenance and Construction Tax 27.23 3.3 3.6
Farmland Occupation Tax 3.39 0.4 0.5
Fixed Assets investment Orientation Regulation Tax 7.83 1.0 1.0
House Property Tax and Urban Real Estate Tax 12.39 1.5 1.7
Vehicle and Vessel Usage Tax and Vehicle and Vessel Usage Plate Tax 1.72 0.2 0.2
Stamp Tax 26.63 3.2 3.6
Deed Tax 3.60 0.4 0.5
Slaughter Tax 2.39 0.3 0.3
Agriculture Tax and Animal Husbandry Tax 34.75 4.2 4.6
Customs Duties 31.95 3.9 4.3
Total 823.40 100.0 110.1

See also[edit]

References[edit]

Further reading[edit]

  • Liu, Zuo (2006). Taxation in China. Cengage Learning Asia. ISBN 981-254-438-0. 
  • Li, Jinyan (1991). Taxation in the People's Republic of China. Greenwood Press. ISBN 0-275-93688-0. 
  • Brean, Donald (1998). Taxation in Modern China. Routledge. ISBN 0-415-92018-3. 
  • Bahl, Roy (1998). Taxation Reform in China. University of Michigan Press. ISBN 0-472-59003-0. 
  • Wang, Xuanhui (1998). Taxation in China 1997/98. Sweet & Maxwell. ISBN 962-661-003-4. 
  • Gelatt, Timothy (1986). Corporate and Individual Taxation in the People's Republic of China. Sweet & Maxwell. ISBN 0-85121-057-0. 
  • Bernstein, Thomas; Xiaobo Lü (2003). Taxation without Representation in Contemporary Rural China. Cambridge University Press. ISBN 0-521-81318-2. 
  • Han Liang Huang (2003). The Land Tax in China. University Press of the Pacific. ISBN 1-4102-0867-2. 
  • Li, Jian; Alan Paisey (2007). Transfer Pricing Audits in China. Palgrave Macmillan. ISBN 0-230-00196-3. 
  • Wang, Shaoguang; Angang Hu (2001). The Chinese Economy in Crisis: State Capacity and Tax Reform. M.E. Sharpe. ISBN 0-7656-0766-2. 
  • Zhang, Xin (2003). Law and Practice of International Tax Treaties in China. Wildy, Simmonds and Hill Publishing. ISBN 1-898029-62-8. 
  • Environmental Taxes: Recent Developments in China and Oecd Countries. OECD. 1999. ISBN 92-64-17092-8. 
  • Jin, Chaowu (2006). Regulatory Environment of Chinese Taxation. William S Hein & Co. ISBN 0-8377-3325-1. 
  • China Tax Guide. USA Ibp. 2003. ISBN 0-7397-6280-X. 
  • Dimancescu, Katherine (2006). China Tax and Financial Planning Briefing. WorldTrade Executive. ISBN 1-893323-87-0. 
  • Yu, Bingqing (1999). Law of the People's Republic of China on the Administration of Tax Collection. Foreign Languages Press. ISBN 7-119-02477-9. 
  • Fulton, Trish; Jinyan Li, Dianqing Xu (1998). China's Tax Reform Options. World Scientific Publishing. ISBN 981-02-3447-3. 
  • Gensler, Howard; Jiliang Yang, Yongfu Li (1998). A Guide to China's Tax and Business Laws. Sweet & Maxwell Asia. ISBN 962-661-122-7. 
  • China Master Tax Guide. Kluwer Law International. 2005. ISBN 90-411-2424-1. 
  • Moser, Michael; Winston K. Zee (1999). China Tax Guide. OUP China. ISBN 0-19-590610-1. 
  • Gensler, Howard (1998). China Tax and Accounting Manual. Asia Law & Practice. ISBN 962-936-035-7. 

History[edit]

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

External links[edit]