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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, deed tax, arable land occupation tax, and urban and township land-use tax) and other taxes such as 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.
Asia Pacific and China Tax Lead Partner, Central China Markets Leader, Shanghai Office Lead Partner, PwC China
Tel: + (21) 2323 3029