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


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.

Contact us

Peter Ng
China and Hong Kong Tax Leader
Tel: +[86] (21) 2323 1828

Edwin Wong
China North Tax Leader
Tel: +[86] (10) 6533 2100

Alan Yam
China Central Tax Leader
Tel: +[86] (21) 2323 2518

Charles Lee
China South and Hong Kong Tax Leader
Tel: +[86] (755) 8261 8899

Jeremy Ngai
China South Tax Leader
Tel: +[852] 2289 5616

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