Asia Pacific Tax Notes 2014 Asian Tax and Advisory Webcast Series

The People's Republic of China: Tax facts and figures 

The People's Republic of China: Tax facts and figures

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2014

The People’s Republic of China levies a wide range of taxes including income taxes (corporate income tax and individual income tax), turnover taxes (value added tax, business tax and consumption tax), taxes on real estates (land appreciation tax, real estate tax, arable land occupation tax, and urban and township land-use tax) and other taxes such as deed tax, stamp duty, custom duties, motor vehicle acquisition tax, vehicle and vessel tax, resource tax, urban construction and maintenance tax, vessel tonnage tax and tobacco tax. This bilingual booklet has been prepared to provide you with an overview of the above taxes levied in the People's Republic of China.