China Taxation Services
Hotline: 86-755-82143422, Email:anitayao@citilinkia.com
China Tax System History
For more than 30 years since the beginning of the reform and opening up, the taxation system of China has gone through several major reforms, and been improving day by day. In the early days of the reform and opening up, the adaptation to the requirements of opening up and the establishment of foreign-related taxation system are made as the breakthrough points of tax reform. In 1983 and 1984, the reform of "substitution of tax payment for profit delivery" on the state owned enterprises was carried out in two phases, which established the distribution relations between the State and the enterprises within the taxation system.
In 1994, China implemented a tax reform with the largest scale, widest scope, most significant effectiveness and furthest-reaching influence since the foundation of new China. This reform focused on the goal of the establishment of socialist market economy system, and actively established the taxation system that met the requirements of socialist market economy system.
Since 2003, in accordance with the requirements of the scientific outlook on development, and with the focus on the improvement of socialist market economy system and the goal of building a moderately prosperous society in all respects, China has implemented a series of tax reform in several phases, such as the rural tax and fee reform and the improvement of goods and service tax system, income tax system and property tax system, and the reform on export rebate mechanism.
China Tax System Reforms
After several reforms, for the present, China has 19 tax categories, i.e. value added tax, consumption tax, business tax, enterprise income tax, individual income tax, resource tax, urban and township land use tax, house property tax, city maintenance and construction tax, tax on the use of arable land, land appreciation tax, vehicle purchase tax, vehicle and vessel tax, stamp tax, deed tax, tobacco leaf tax, customs duty, tonnage dues, and fixed assets investment orientation regulatory tax. Of which, 17 tax categories are to be collected by tax authorities; the fixed assets investment orientation regulatory tax was suspended to be collected as from 2000 as determined by the State Council; customs duty and tonnage dues are to be collected by the customs, in addition, the import value added tax and import consumption tax are to be withheld by the customs.
Contact us
For further queries, please do not hesitate to contact ATAHK at anytime, anywhere by simply calling China hotline at 86-755-82143422, 86-755-82143512, or emailing to anitayao@citilinkia.com.