The People's Republic of China Tax Facts and Figures 2019

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 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 booklet has been prepared to provide you with an overview of the above taxes levied in the People's Republic of China. 

Contact us

Peter Ng

Greater China Tax Leader, PwC China

Tel: +[86] (21) 2323 1828

Charles Lee

China South and Hong Kong Tax Leader, PwC China

Tel: +[86] (755) 8261 8899

Alan Yam

China Central Tax Leader, PwC China

Tel: +[86] (21) 2323 2518

Jeremy Ngai

China South Tax Leader, PwC Hong Kong

Tel: +[852] 2289 5616

Edwin Wong

Lead Partner, China Outbound Investment Service; China North Tax Leader, PwC China

Tel: +[86] (10) 6533 2100

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