Taxation in China

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.

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:

• Category of turnover taxes. It 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.

• Category of income taxes. It includes Enterprise Income Tax (applicable to such domestic enterprises as state-owned enterprises, collectively-owned enterprises, private enterprises, joint operation enterprises and joint equity enterprises), Income Tax on Enterprises with Foreign Investment and Foreign 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.

• Category of resource taxes. It 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.

• Category of 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.

• Category of property taxes. It compasses House Property Tax, Urban Real Estate Tax, and Inheritance Tax (not yet levied).

• Category of behaviour taxes. It 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.

• Category of agricultural taxes. The 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.

• Category of 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

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.1998, by State Council to be made by the People' s Government at Provincial Level	1 Nov.,1998
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

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, Macao 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.

Tax governance

State Administration of Taxation

Main article: State Administration of Taxation

The State Administration of Taxation (SAT) is the highest tax authority in China. The SAT is the ministry-level department directly under the State Council which is the functional department in charge of the State revenue work. Its mandates are mainly the followings:

• Drafting the relevant tax laws, regulations and the detailed rules for the implementation thereof; putting forward suggestions on tax policy and submitting it to the State Council together with the Ministry of Finance, and formulating the implementation procedures;

• Being involved in studying macro-economic policy and division of tax power between the Central and local governments; studying the overall level of tax incidence and proceeding with suggestions on how to regulate and control the macro-economy by means of taxation; formulating, and monitoring the implementation of, the rules and procedures of taxation work; supervising local tax administration and collection;

• Organizing and carrying out tax administration system reform; formulating tax administration procedures; monitoring the implementation of tax laws, regulations and tax policy;

• Organizing and executing the collection and administration of Central taxes, shared taxes, Agriculture Tax and contributions to funds designated by the State; preparing revenue plan; providing interpretation for any administrative and general tax policy issues arising in implementation of tax laws; handling matters of tax exemptions and reductions;

• Promoting international exchange and cooperation in the field of taxation; participating in international tax conventions, initialing and executing relevant treaties and agreements;

• Dealing with collection and refund of VAT and/or Consumption Tax on importation and exportation;

• Managing personnel, salaries, size and expenditure for all SAT offices across the country; being in charge of directors and deputy directors, and staff at similar level, of SAT offices at provincial level; providing comments on appointment or removal of directors of provincial local tax bureaus;

• Being in charge of education, training and ideological education for tax staff in China; and

• Organizing tax publicity activities and tax theoretical research; administering registered tax agents; and standardizing tax agency services.

Tax organizations at and below provincial level

Due to the need of the revenue sharing system, the tax organizations at and below the provincial level are divided into offices of the SAT and local tax bureaus.

The SAT conducts a vertical leadership over the offices of SAT with respect to organization, size, personnel, budgets, and assists the local governments in a form of dual leadership over the local tax bureau.

SAT offices

The offices of SAT include all offices of SAT in jurisdictions at county level, municipal level and provincial level, and tax stations (or branches) as well. Tax stations (or branches) are representative offices of the county offices and set up on the basis of economic districts, administrative districts or sector.

The offices of SAT at provincial level are departmental-level administrative organizations directly reporting to the Headquarters of SAT. They are the functional organs being in charge of the revenue work within their own jurisdictions. They are also responsible for carrying out the relevant tax laws, regulations and rules of the State by working out the concrete implementation measures in combination with local practical condition. The Directors and Deputy Directors are appointed by the Headquarters. The number of divisions within one office of SAT at provincial level are limited to 12, such as the General Office, Turnover Tax Division, Income Tax Division, Planning and Financial Division, Collection and Administration Division, Personnel Division, Supervisory Division, and Policy and Legislative Division. In addition, every office of SAT at provincial level has set up a Tax Investigation Bureau, and may establish a Collection Bureau, a Foreign Investment Tax Bureau, and/or a Import and Export Tax Administration Bureau.

Local tax bureaus

Local tax bureaus include Local Tax Bureaus of Governments at provincial level, Local Tax Bureaus of Governments at municipal level, Local Tax Bureaus at county level, and Tax Stations (or Branches). The local tax bureaus at and below provincial level are under the dual leadership of both the local people's governments at the same-level and the local tax bureaus at higher level with the vertical leadership of the higher local tax bureau as the predominant one, i.e., everything concerning the organization, staff management, size and expenditure budget of local tax bureaus at municipal and county level is subject to the vertical leadership of the provincial local tax bureaus thereof.

The local tax bureaus at provincial level are functional departments of People's Governments at provincial level in charge of the local taxation work within their own jurisdictions. They are normally departmental-level administrative organs under dual leadership of local governments and Headquarters of SAT with the former as the predominant one. Within each local tax bureau at provincial level there are divisions such as General Office, Turnover Tax Division, Income Tax Division, Planning and Financial Division, Administration and Collection Division, Personnel Division, Supervisory Division, Policy and Legislative Division, and Foreign Investment Taxation Division.

The leadership of the SAT over the local tax bureau at the provincial level is reflected in the aspects of tax policies and business guidelines and coordination, the supervision in the implementation by the local authorities of the State unified tax rules and policies, and the coordination in the exchange of experiences. The directors of the local tax bureau at the provincial level are appointed or removed by the local government after consultation with the SAT.

In the beginning of 1999, there were in total nationwide 992,000 tax staff serving in 61 tax offices (or bureau) at provincial level, 30 municipal tax offices (or bureau) at vice-provincial level, 664 tax offices (or bureau) at municipal level, 4176 tax offices at county level and more than 55,466 tax stations (or branches). Out of the total staff, 575,000 were working for the SAT, 416,000 for local tax bureaus and tax collectors accounted for over 70%.

Division of administrative power over tax collection

Currently, the taxes and duties in China are respectively administered by the financial department, tax administration and customs administration.

SAT

The items that are collected and administered by the offices of SAT include: VAT; Consumption Tax; Business Tax, Income Tax and City Maintenance and Construction Tax consolidatedly paid by the railway department, the headquarters of various banks, and the headquarters of various insurance companies; the additional 3% Business Tax paid by financial and insurance enterprises; Income Tax on central enterprises; Income Tax on joint operation enterprises and joint stock enterprises with investment from both the central and local enterprises and/or institutions; Income Tax on local banks and non-bank financial enterprises; Income Tax and Resource Tax on offshore oil enterprises; Income Tax on enterprises with foreign investment and foreign enterprises; Security Exchange Tax (i.e., the Stamp Tax levied on security transactions prior to the commencement of Security Exchange Tax); late payment fines, late payment collection and fines with respect to the central taxes.

Local

The items that are collected and administered by local tax bureau are: Business Tax; City Maintenance and Construction Tax (excluding the part collected by the SAT); Income Tax on local government's enterprises, collective enterprises and private enterprises; Individual Income Tax; Resource Tax; City and Township Land Use Tax; Farm Land Occupation Tax; Fixed Assets Investment Orientation Regulation Tax; Land Appreciation Tax; House Property Tax; Urban Real Estate Tax; Vehicle and Vessel Usage Tax; Vehicle and Vessel Usage Plate Tax; Stamp Tax; Deed Tax; Slaughter Tax; Banquet Tax; Agriculture Tax and Animal Husbandry Tax and their local surtaxes; Inheritance Tax (not yet legislated); local tax late payment fines, collection of late payment and fines. In most part of China, the Agriculture Tax and Animal Husbandry Tax and their local surtaxes, Deed Tax, Farmland Occupation Tax are collected and administered by the financial departments of the local governments.

By the beginning of 1999, the numbers of taxpayers registered with the SAT the local tax bureau were respectively 11.247 million and 13.03 million. In order to strengthen tax collection and administration, reduce administrative costs, avoid work overlapping and simplify tax payment for the convenience of taxpayers, on some occasions, the SAT and the local tax bureau may entrust each other for collecting certain taxes on behalf.

Agricultural

In most area of China, the Agriculture Tax, Animal Husbandry Tax and its Local surtax, Deed Tax and Farm Land Occupation Tax are now collected and administered by the financial departments of Local governments.

Customs

The items that are collected and administered by the Customs Department are: Customs duties; import duty on luggage and postal articles. In addition, the Customs Department also collects the VAT and Consumption Tax the stage of importation or exportation on behalf of the State Administration of Taxation.

Revenue allocation between the Central and Local Governments

According to the rules of the State Council on revenue sharing system, the tax revenue in China may divided into Central tax revenue, local tax revenue and the tax revenue shared between the Central and local governments.

• Central tax revenue: domestic Consumption Tax; Customs Duties; VAT and Consumption Tax collected by the Customs on behalf.

• Local tax revenue: Individual Income Tax; City and Township Land Use Tax; Farmland Occupation Tax; Fixed Assets Investment Orientation Regulation Tax; Land Appreciation Tax; House Property Tax; Urban Real Estate Tax; Inheritance Tax (not yet legislated); Vehicle and Vessel Usage Tax; Vehicle and Vessel Usage License Plate Tax; Deed Tax; Slaughter Tax; Banquet Tax; Agriculture Tax and Animal Husbandry Tax and their local surtaxes.

• Tax revenue shared between the Central and local governments:

a. Domestic VAT: 75% for Central Government and 25% for Local Governments;

b. Business Tax: the part consolidatedly paid by the railway department, the headquarters of various banks and the headquarters of various insurance companies, and the additional 3% Business Tax paid by financial and insurance enterprises Resource Tax belong to the Central Government; and the rest is assigned to the local governments;

c. Enterprise Income Tax: income tax paid by Central enterprises, income tax paid by local banks and non-bank financial institutions, and the part consolidatedly paid by the railway department, the headquarters of various banks and the headquarters of various insurance companies belong to the Central Government; and the rest for local governments;

d. Income Tax on enterprises with foreign investment and foreign enterprises: the income tax paid by foreign funded Banks belongs to the Central Government, and others for local governments;

e. Resource Tax: the part for the Central Government is the tax paid by offshore oil enterprises, and the rest is for the local governments;

f. City Maintenance and Construction Tax: the part consolidatedly paid by the railway department, the headquarters of various banks and the headquarters of various insurance companies belong to the Central Government; and the rest to the local governments;

g. Stamp Tax: 88% of the Stamp Tax revenue collected on stock transactions for the Central Government; the remaining 12% for the local governments; and

h. Security Exchange Tax (not yet legislated and levied).

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.

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	8234.0	95.2	11.0

1997 Revenue breakdown

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

• State Administration of Taxation
• General Administration of Customs
• Ministry of Finance
• Tariff and Classification Committee of the State Council

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.

External links

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