The People's Republic of China Tax Facts and Figures 2023

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.

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Spencer Chong

China Tax Markets Leader, PwC China

Tel: +[86] (21) 2323 2580

Alan Yam

China Central Tax Leader, PwC China

Tel: +[86] (21) 2323 2518

Charles Lee

Managing Partner - Tax, PwC China

Tel: +[86] (755) 8261 8899

Rex Chan

China North Tax Leader, PwC China

Tel: +[86] (10) 6533 2022

Jeremy Ngai

China South Tax Leader, PwC Hong Kong

Tel: +[852] 2289 5616

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