Tax type

Updated: 2019-07-30

There are 18 different kinds of taxes in China, which can be divided into three categories according to their nature.

◆ Goods and services taxes, including VAT, Excise Tax, Business Tax, Vehicle Purchase Tax and Customs Duty.

◆ Income taxes, including Corporate Income Tax and Individual Income Tax.

◆ Property and behavior taxes, including Land Appreciation Tax, Real Estate Tax,Urban and Township Land Use Tax, Arable Land Use Tax, Deed Tax, Resources Tax, Vehicle and Vessel Tax, Stamp Duty, Urban Maintenance and Construction Tax, Tobacco Tax, and Vessel Tonnage Tax.


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