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vector-toc-toggle"> Toggle Tax filing and payment subsection </button> <ul id="toc-Tax_filing_and_payment-sublist" class="vector-toc-list"> <li id="toc-Monthly_and_quarterly_filing_of_tax_returns" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Monthly_and_quarterly_filing_of_tax_returns"> <div class="vector-toc-text"> 2.1 Monthly and quarterly filing of tax returns </div> </a> <ul id="toc-Monthly_and_quarterly_filing_of_tax_returns-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-General_anti-avoidance_rules_(GAAR)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#General_anti-avoidance_rules_(GAAR)"> <div class="vector-toc-text"> 3 General anti-avoidance rules (GAAR) </div> </a> <ul id="toc-General_anti-avoidance_rules_(GAAR)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_governance" class="vector-toc-list-item vector-toc-level-1 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class="vector-toc-text"> 5.2 GoldenHelper </div> </a> <ul id="toc-GoldenHelper-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Tax_revenue_over_time" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Tax_revenue_over_time"> <div class="vector-toc-text"> 6 Tax revenue over time </div> </a> <ul id="toc-Tax_revenue_over_time-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Historical_views_and_practice" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Historical_views_and_practice"> <div class="vector-toc-text"> 7 Historical views and practice </div> </a> <ul id="toc-Historical_views_and_practice-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> 8 See also </div> 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rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base">European Union Common Consolidated Corporate Tax Base</a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a class="mw-selflink selflink">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a> <a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /> <a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <a href="/wiki/Tax" title="Tax">Taxes</a> provide the most important revenue source for the <a href="/wiki/Government_of_the_People%27s_Republic_of_China" class="mw-redirect" title="Government of the People's Republic of China">Government of the People's Republic of China</a>. <a href="/wiki/Value-added_tax" title="Value-added tax">Value-added tax</a> (VAT) produces the largest share of tax revenue in China and corporate income tax producing the next largest share. Tax is a key component of macro-economic policy, and greatly affects China's economic and social development. With the changes made since the <a href="/wiki/Tax-Sharing_Reform_of_China_in_1994" title="Tax-Sharing Reform of China in 1994">1994 tax reform</a>, China has sought to set up a streamlined tax system geared to a <a href="/wiki/Socialist_market_economy" title="Socialist market economy">socialist market economy</a>. Most taxes are based on regulations established by the <a href="/wiki/State_Council_of_the_People%27s_Republic_of_China" title="State Council of the People's Republic of China">State Council</a>. Detailed tax rules are established by the State Council Committee on Tariff Regulations, the <a href="/wiki/Ministry_of_Finance_(China)" title="Ministry of Finance (China)">Ministry of Finance</a>, the <a href="/wiki/State_Taxation_Administration" title="State Taxation Administration">State Taxation Administration</a>, and the Customs Office. A few kinds of taxes are based on laws passed by the <a href="/wiki/National_People%27s_Congress" title="National People's Congress">National People's Congress</a>. <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Types_of_taxes">Types of taxes</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=1" title="Edit section: Types of taxes">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/List_of_China_administrative_divisions_by_tax_revenues" class="mw-redirect" title="List of China administrative divisions by tax revenues">List of China administrative divisions by tax revenues</a></div> VAT produces the largest share of China's tax revenue.<a href="#cite_note-:6-1">[1]</a>: 305  Corporate income tax is the next largest.<a href="#cite_note-:6-1">[1]</a>: 305  Taxes in China include: <ul><li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover taxes</a>. This includes VAT and <a href="/wiki/Excise" title="Excise">Consumption Tax</a>. Consumption taxes were first implemented in 1994 on items including tobacco, alcohol, cosmetics, and cars, among other goods.<a href="#cite_note-:0-2">[2]</a>: 37  The consumption tax was expanded in 2006 to apply to items including yachts, luxury watches, golf equipment, and single use chopsticks, among others.<a href="#cite_note-:0-2">[2]</a>: 37  Consumption tax is mainly collected at production and importation.<a href="#cite_note-:0-2">[2]</a>: 37  Business tax was a local tax, but replaced by the implementation of VAT nationwide in 2016.<a href="#cite_note-:0-2">[2]</a>: 358–359 </li> <li><a href="/wiki/Income_tax" title="Income tax">Income taxes</a>. This includes <a href="/w/index.php?title=Enterprise_Income_Tax&action=edit&redlink=1" class="new" title="Enterprise Income Tax (page does not exist)">Enterprise Income Tax</a> (effective prior to 2008, applicable to such domestic enterprises as state-owned enterprises, collectively owned enterprises, private enterprises, joint operation enterprises and joint equity enterprises) and <a href="/w/index.php?title=Individual_Income_Tax&action=edit&redlink=1" class="new" title="Individual Income Tax (page does not exist)">Individual Income Tax</a>. These taxes are levied on the basis of the profits gained by producers or dealers, or the income earned by individuals. Please note that the new Enterprise Income Tax Law of the People's Republic of China has replaced the above two enterprise taxes as of 1 January 2008. Individual income tax in the PRC was not collected until 1980.<a href="#cite_note-:0-2">[2]</a>: 8  "There are no local taxes on personal income in China".<a href="#cite_note-3">[3]</a> The top marginal tax rate on high income earners is 45% for the portion of income above 960,000 RMB.<a href="#cite_note-:6-1">[1]</a>: 41  Different sources of personal income are taxed differently (for example, income from wages are taxed on a progressive rate; income from royalties is taxed at a flat rate).<a href="#cite_note-:0-2">[2]</a>: 125  Personal income tax accounts for less than 7% of China's tax revenue, as of 2019.<a href="#cite_note-:6-1">[1]</a>: 305 </li></ul> Generally, China's income tax is a residential system in which income tax is collected both on domestic and foreign income.<a href="#cite_note-:0-2">[2]</a>: 103  Since 1 January 2008, the general corporate income tax rate for both domestic enterprises and foreign enterprises is 25%.<a href="#cite_note-:0-2">[2]</a>: 133  Various exceptions exist.<a href="#cite_note-:0-2">[2]</a>: 135–137  15% tax rate is a concession rate for high-tech companies.<a href="#cite_note-4">[4]</a> Other preferential tax policies may apply for small, low-profit enterprises, enterprises in public infrastructure construction, enterprises employing veterans, or enterprises engaged in cultural production (such as opera troupes).<a href="#cite_note-:0-2">[2]</a> : 135–136  <a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a> and <a href="/wiki/Macau" title="Macau">Macau</a> tax corporate income on the basis of territoriality -- only income from the domestic territory is taxed.<a href="#cite_note-:0-2">[2]</a>: 133  <ul><li>Resource taxes. This consists of <a href="/w/index.php?title=Resource_Tax&action=edit&redlink=1" class="new" title="Resource Tax (page does not exist)">Resource Tax</a> and <a href="/w/index.php?title=Urban_and_Township_Land_Use_Tax&action=edit&redlink=1" class="new" title="Urban and Township Land Use Tax (page does not exist)">Urban and Township Land Use Tax</a>. These taxes are applicable to the exploiters engaged in natural resource exploitation or to the users of urban and township land. These taxes reflect the chargeable use of state-owned natural resources, and aim to adjust the different profits derived by taxpayers who have access to different availability of natural resources.</li> <li>Taxes for special purposes. These taxes are <a href="/w/index.php?title=City_Maintenance_and_Construction_Tax&action=edit&redlink=1" class="new" title="City Maintenance and Construction Tax (page does not exist)">City Maintenance and Construction Tax</a>, <a href="/w/index.php?title=Farmland_Occupation_Tax&action=edit&redlink=1" class="new" title="Farmland Occupation Tax (page does not exist)">Farmland Occupation Tax</a>, <a href="/w/index.php?title=Fixed_Asset_Investment_Orientation_Regulation_Tax&action=edit&redlink=1" class="new" title="Fixed Asset Investment Orientation Regulation Tax (page does not exist)">Fixed Asset Investment Orientation Regulation Tax</a>, <a href="/w/index.php?title=Land_Appreciation_Tax&action=edit&redlink=1" class="new" title="Land Appreciation Tax (page does not exist)">Land Appreciation Tax</a>, and <a href="/w/index.php?title=Vehicle_Acquisition_Tax&action=edit&redlink=1" class="new" title="Vehicle Acquisition Tax (page does not exist)">Vehicle Acquisition Tax</a>. These taxes are levied on specific items for special regulative purposes.</li> <li>Behavioural taxes. This includes <a href="/w/index.php?title=Vehicle_and_Vessel_Usage_Tax&action=edit&redlink=1" class="new" title="Vehicle and Vessel Usage Tax (page does not exist)">Vehicle and Vessel Usage Tax</a>, <a href="/w/index.php?title=Vehicle_and_Vessel_Usage_License_Plate_Tax&action=edit&redlink=1" class="new" title="Vehicle and Vessel Usage License Plate Tax (page does not exist)">Vehicle and Vessel Usage License Plate Tax</a>, <a href="/wiki/Stamp_tax" class="mw-redirect" title="Stamp tax">Stamp Tax</a>, <a href="/w/index.php?title=Deed_Tax&action=edit&redlink=1" class="new" title="Deed Tax (page does not exist)">Deed Tax</a>, <a href="/w/index.php?title=Securities_Exchange_Tax&action=edit&redlink=1" class="new" title="Securities Exchange Tax (page does not exist)">Securities Exchange Tax</a> (not yet levied), <a href="/w/index.php?title=Slaughter_Tax&action=edit&redlink=1" class="new" title="Slaughter Tax (page does not exist)">Slaughter Tax</a> and <a href="/w/index.php?title=Banquet_Tax&action=edit&redlink=1" class="new" title="Banquet Tax (page does not exist)">Banquet Tax</a>. These taxes are levied on specified behaviour.</li> <li><a href="/wiki/Customs_duties" class="mw-redirect" title="Customs duties">Customs duties</a>. Customs duties are imposed on the goods and articles imported into and exported out of the territory of the People's Republic of China, including <a href="/wiki/Excise_Tax" class="mw-redirect" title="Excise Tax">Excise Tax</a>.</li> <li>Environmental Protection Tax: The environmental protection tax was passed in 2016 and became effective in 2018.<a href="#cite_note-:0-2">[2]</a>: 77, 81  Its purpose is to protect the environment, reduce pollutant emissions, and promote ecological improvement.<a href="#cite_note-:0-2">[2]</a>: 81  Taxpayers are enterprises, businesses, and production/management that directly discharge taxable pollutants into the environment in the territory of the People's Republic of China and other waters under the jurisdiction of the People's Republic of China. - In case of tax exception (1) When enterprises, public institutions and other producers/operators discharge taxable pollutants into centralized sewage and domestic waste treatment facilities established by law. (2) When enterprises, public institutions and other producers/operators store or dispose of solid waste in facilities or locations that meet national and local standards for environmental protection.<a href="#cite_note-5">[5]</a> Taxable pollutants include solid waste, atmospheric pollutants, water pollutants, and noise.<a href="#cite_note-:0-2">[2]</a>: 411–412 </li></ul> <a href="/wiki/Mining_industry_of_China" title="Mining industry of China">Mined minerals</a> are taxed at a low rate in comparison to the value of the extracted minerals themselves.<a href="#cite_note-:1-6">[6]</a>: 15  The rates vary depend on the type and grade of minerals.<a href="#cite_note-:1-6">[6]</a>: 50  Resource tax was first established in 1984 on <a href="/wiki/Coal_in_China" title="Coal in China">coal</a>, <a href="/wiki/Petroleum_industry_in_China" title="Petroleum industry in China">oil</a>, and natural gas.<a href="#cite_note-:1-6">[6]</a>: 50  The 1994 tax reform expanded the resource tax to include also include <a href="/wiki/Ferrous" title="Ferrous">ferrous metals</a>, <a href="/wiki/Non-ferrous_metal" title="Non-ferrous metal">nonferrous metals</a>, nonmetallic minerals, and salt.<a href="#cite_note-:1-6">[6]</a>: 50  Resource taxes were based on the volume of minerals until 2011, when resource taxes became based on the sales value of minerals.<a href="#cite_note-:1-6">[6]</a>: 50  China does not have personal property taxes.<a href="#cite_note-:0-2">[2]</a>: 58  Property tax only applies to business property.<a href="#cite_note-:0-2">[2]</a>: 345  Since the early 2010s, the <a href="/wiki/Ministry_of_Finance_(China)" title="Ministry of Finance (China)">Ministry of Finance</a> has sought to implement personal property taxes but has been opposed by the <a href="/wiki/National_People%27s_Congress" title="National People's Congress">National People's Congress</a> and many local governments.<a href="#cite_note-:022-7">[7]</a>: 60–61  As of at least early 2024, no personal property tax measures have made it on to the legislative agenda.<a href="#cite_note-:022-7">[7]</a>: 60–61  Two of China’s largest cities, Chongqing and Shanghai have trialed property taxes between 0.4% and 1.2% since 2011, mainly targeting second homes, luxury properties, and purchases by non-residents.<a href="#cite_note-8">[8]</a> China also does not have capital gains tax, gift tax, or estate tax.<a href="#cite_note-:0-2">[2]</a>: 58  Interest is also not taxed.<a href="#cite_note-:0-2">[2]</a>: 98  Land use sales are a major non-tax component of government revenues.<a href="#cite_note-:0-2">[2]</a>: 21  In China, land is not privately owned.<a href="#cite_note-:0-2">[2]</a>: 381  It cannot be permanently owned by private individuals or businesses.<a href="#cite_note-:0-2">[2]</a>: 381  Local governments own urban land and rural land is collectively owned.<a href="#cite_note-:0-2">[2]</a>: 281  Local governments generate significant revenue by selling urban land.<a href="#cite_note-:0-2">[2]</a>: 381  Local governments also purchase rural land and resell it at a higher price as urban land.<a href="#cite_note-:0-2">[2]</a>: 381  China's fiscal year is the same as the calendar year.<a href="#cite_note-:0-2">[2]</a>: 11  <div class="mw-heading mw-heading2"><h2 id="Tax_filing_and_payment">Tax filing and payment</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=2" title="Edit section: Tax filing and payment">edit</a>]</div> Depending on the form of tax, <a href="/wiki/Taxpayers" class="mw-redirect" title="Taxpayers">taxpayers</a> in China are required to file <a href="/wiki/Tax_return" title="Tax return">tax returns</a> periodically or annually. Filing tax returns often entails giving detailed information about taxpayers’ income, expenses, deductions, and credits. The information provided is used by the tax authorities to assess the taxpayer's compliance with tax laws and regulations and to calculate the taxpayer's tax due. Taxpayers in China are subject to stringent filing and payment deadlines that must be met in order to avoid penalties and enforcement measures.[<a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed">citation needed</a>] <div class="mw-heading mw-heading3"><h3 id="Monthly_and_quarterly_filing_of_tax_returns">Monthly and quarterly filing of tax returns</h3>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=3" title="Edit section: Monthly and quarterly filing of tax returns">edit</a>]</div> <a href="/wiki/Value-added_tax" title="Value-added tax">Value Added Tax</a> (VAT), Corporate Income Tax (CIT), Consumption Tax (CT), Resource Tax, and Environmental Protection Tax are taxes that are paid on a monthly or quarterly basis. If taxpayers must file and pay taxes on a monthly basis, they are obligated to do so within the first 15 days of the following month. They must also ensure that the tax authorities must receive tax returns and payments on or before this date. This deadline is set out in the "Provisions of the State Administration of Taxation on the Time Limit for Tax Declaration and Payment”. The main types of monthly taxes include Individual Income Tax(IIT), Value Added Tax, Resource Tax, and Corporate Income Tax.<a href="#cite_note-9">[9]</a><a href="#cite_note-10">[10]</a><a href="#cite_note-11">[11]</a>[<a href="/wiki/Wikipedia:No_original_research#Primary,_secondary_and_tertiary_sources" title="Wikipedia:No original research">non-primary source needed</a>] In China, several taxes have a quarterly reporting requirement. The quarterly tax filings are usually required for CIT and VAT, among others. Taxpayers with quarterly filing deadlines must submit their tax returns within the first 15 days of the month following the end of each quarter (April, July, October, and January). Urban Maintenance And Construction Tax(UMCT), the Education Surcharge, and the Local Education Surcharge are taxes that are due at the same time as the VAT and CT and are paid at the same time, respectively your tax filing frequency.<a href="#cite_note-12">[12]</a><a href="#cite_note-13">[13]</a> <div class="mw-heading mw-heading2"><h2 id="General_anti-avoidance_rules_(GAAR)">General anti-avoidance rules (GAAR)</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=4" title="Edit section: General anti-avoidance rules (GAAR)">edit</a>]</div> <a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a> was common in China due to underdeveloped tax collection mechanisms and weak law enforcement in the 1980s and early 1990s.<a href="#cite_note-:0-2">[2]</a>: 35  To combat tax evasion and other forms of <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a>, China has implemented the General Anti-Avoidance of Tax Evasion Regulations (GAAR). The GAAR was introduced for the first time in China in 2008 in the PRC Enterprise Income Tax Law and has subsequently undergone numerous updates and revisions. GAAR's foundational objective is to prevent taxpayers from employing aggressive tax planning techniques to reduce or eliminate their tax obligations. Any tax avoidance arrangement by an enterprise in China is subject to the General Anti-Avoidance Rule, which attempts to guarantee that the arrangement serves legitimate commercial goals and not solely to achieve <a href="/wiki/Tax_benefits" class="mw-redirect" title="Tax benefits">tax benefits</a>. Investigating whether the company's intention for the tax arrangement is reasonable and legal, as opposed to an illegal attempt to acquire tax benefits, is the goal. Tax authorities can disregard or recharacterize transactions that they deem to be artificial or to lack economic substance under the Chinese GAAR regulations. If a GAAR investigation is to be initiated, the local tax authorities must first obtain approval from the <a href="/wiki/State_Administration_of_Taxation" class="mw-redirect" title="State Administration of Taxation">State Administration of Taxation</a>. The request must be elevated through the several higher level tax authorities, which are above the local tax authority, in order to receive this approval. Taxpayers subject to the GAAR provisions in China must provide sufficient documentation to back up the commercial purpose of their transactions, transaction documentation, communications between the taxpayer and parties involved in the transaction, and documentation that can demonstrate that the arrangement has a non-tax avoidance purpose. The tax authorities in China must inform the taxpayer in writing of any challenges made to a transaction under the GAAR provisions and state their justifications.<a href="#cite_note-14">[14]</a> It is considered that there is no legitimate commercial purpose in the following cases: (1) More than 75% of the income of foreign enterprises comes from taxable assets in China. (2) At any point in the preceding year, more than 90% of the foreign corporation's asset value (excluding cash) consists of Chinese assets; (3) The foreign company has only limited activities and risks, and although legally fully incorporated, it has virtually no economic existence. This provision is specifically aimed at shell companies and similar arrangements. (4) Overseas tax burden is less compared to direct remittances. However, a transaction will not be considered an indirect transfer in the following situations: (1) The exchange of publicly listed shares on a stock market; (2) When the income would be exempt from Chinese taxation under a relevant tax treaty or agreement if the transaction were direct; (3) When all of the following conditions are met in the transaction: The two parties involved in the indirect transfer are part of the same corporate group, where either the transferring company owns more than 80 percent of the shares of the receiving company, or vice versa, or a third company owns over 80 percent of the shares in both the transferring and receiving companies. The transfer does not result in a reduced tax liability in China. The receiving company fully pays for the transfer using its own equity.<a href="#cite_note-15">[15]</a> <div class="mw-heading mw-heading2"><h2 id="Tax_governance">Tax governance</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=5" title="Edit section: Tax governance">edit</a>]</div> Most taxes are based on regulations established by the State Council.<a href="#cite_note-:0-2">[2]</a>: 11  Detailed tax rules are established by the State Council Committee on Tariff Regulations, the Ministry of Finance, the State Taxation Administration, and the Customs Office.<a href="#cite_note-:0-2">[2]</a>: 11  A few kinds of taxes are based on laws passed by the National People's Congress.<a href="#cite_note-:0-2">[2]</a>: 11  China also has bilateral <a href="/wiki/Tax_treaty" title="Tax treaty">tax treaties</a> with numerous other countries.<a href="#cite_note-:0-2">[2]</a>: 133  If a domestic tax law conflicts with a tax treaty (for example, a tax treaty may provide more favorable terms for taxation of a foreign enterprise), then the tax treaty controls.<a href="#cite_note-:0-2">[2]</a>: 133  In the late 1950s, China abolished the personal income tax.<a href="#cite_note-:0-2">[2]</a>: 98  It reinstated the personal income tax in 1980.<a href="#cite_note-:0-2">[2]</a>: 98  In the years immediately following its re-implementation, the taxable income threshold was much higher than most people's income and therefore few people needed to pay income taxes until 1987.<a href="#cite_note-:0-2">[2]</a>: 101  Beginning with <a href="/wiki/Chinese_economic_reform" title="Chinese economic reform">Reform and Opening Up</a> in 1978 and continuing through the early 1990s, China's fiscal policy focused on decentralization and reducing firms' tax burdens in order to improve economic growth.<a href="#cite_note-:0-2">[2]</a>: 393–394  In 1984 the State Council announced that China would begin collecting VAT.<a href="#cite_note-:0-2">[2]</a>: 37  For a decade, it was imposed only on certain categories of goods and at differing rates.<a href="#cite_note-:0-2">[2]</a>: 37  The <a href="/wiki/Tax-Sharing_Reform_of_China_in_1994" title="Tax-Sharing Reform of China in 1994">1994 tax reform</a> split taxes into three categories: central government taxes (like customs duties), local government taxes (like business taxes) and shared taxes (like VAT).<a href="#cite_note-:6-1">[1]</a>: 55  It reduced the number of taxes from 37 to 23.<a href="#cite_note-:0-2">[2]</a>: 11  VAT became universally imposed on production, wholesale, retail, and importation of all goods.<a href="#cite_note-:0-2">[2]</a>: 37  The 1994 reform also created separate central and local tax authorities which were also separate from the Ministry of Finance or local finance departments.<a href="#cite_note-:6-1">[1]</a>: 55  Tax revenues increased in the years following these reforms.<a href="#cite_note-:0-2">[2]</a>: 26  The Golden Tax Project was launched in 1994.<a href="#cite_note-:0-2">[2]</a>: 38  It established a computerized database of tax records in an effort to improve the efficiency of tax collection, prevent tax evasion, and reduce corruption.<a href="#cite_note-:0-2">[2]</a>: 38  Initially piloted with 50 cities, in 1998 the Golden Tax Project expanded to establish a network between local bureaus and the National Tax Administration.<a href="#cite_note-:0-2">[2]</a>: 38  As an incentive for buyers to ask sellers for receipts to document VAT, each receipt was also a lottery ticket.<a href="#cite_note-:0-2">[2]</a>: 38  Rural taxes and fees were reformed beginning in 2000.<a href="#cite_note-:6-1">[1]</a>: 74  On 1 January 2006, the agricultural tax was abolished.<a href="#cite_note-:6-1">[1]</a>: 74  Taxes on animal husbandry were also abolished.<a href="#cite_note-:0-2">[2]</a>: 27  These rural tax reforms increased the income of farmers and reduced rural inequality.<a href="#cite_note-:6-1">[1]</a>: 74  The reforms also put pressure on the financing for lower levels of government.<a href="#cite_note-:6-1">[1]</a>: 74  Before 2002 tax reforms, corporate income tax was paid according to the administrative relationship of each company: central government-owned <a href="/wiki/State-owned_enterprises_of_China" title="State-owned enterprises of China">SOE</a>s paid taxes to the central government, with local companies and local SOEs paying taxes to local governments.<a href="#cite_note-:6-1">[1]</a>: 59  Under this arrangement, about 60% of corporate income tax was allocated to local governments.<a href="#cite_note-:6-1">[1]</a>: 59  This incentivized local governments to create large local enterprises to generate local profits, and sometimes resulted in local protectionism, especially in highly profitable segments like liquor and tobacco.<a href="#cite_note-:6-1">[1]</a>: 59  After the 2002 tax reforms, corporate income tax was split with 60% to the central government and 40% to local governments, with some exemptions for special central SOEs.<a href="#cite_note-:6-1">[1]</a>: 59  After the Golden Tax Project Phase II was completed in 2003, the VAT invoicing system was made fully electronic.<a href="#cite_note-:6-1">[1]</a>: 305–306  Through improved anti-counterfeiting, auditing, and inspection processes, the problem of false invoices declined and the amount of tax revenue collected from VAT increased significantly.<a href="#cite_note-:6-1">[1]</a>: 306  The Golden Tax Project was further expanded in 2005 as the government built a more comprehensive records management system for tax collection.<a href="#cite_note-:0-2">[2]</a>: 38  Effective 1 January 2008, China merged the corporate tax rate for domestic firms and foreign firms at a rate of 25%.<a href="#cite_note-:0-2">[2]</a>: 27  The exception was enterprises in high-tech and new technology industries, which were taxed at 15%.<a href="#cite_note-:0-2">[2]</a>: 27  In 2015, the State Administration of Taxation prohibited local tax authorities from inspecting <a href="/wiki/E-commerce_in_China" title="E-commerce in China">e-commerce</a> businesses.<a href="#cite_note-:Liu-16">[16]</a>: 16  In 2016, business tax was replaced with VAT nationwide.<a href="#cite_note-:0-2">[2]</a>: 28  In August 2018, the government amended the laws on individual income tax to allow for itemized deductions from taxable income, including for education expenses and medical expenses.<a href="#cite_note-:0-2">[2]</a>: 28, 104  The 2018 amendments also increased the threshold at which point income was taxable.<a href="#cite_note-:0-2">[2]</a>: 104  The rationale was that these changes would reduce the tax burden on low income families and make the tax system fairer.<a href="#cite_note-:0-2">[2]</a>: 105  In 2019, the government reduced the amount of VAT in an effort to stimulate the economy.<a href="#cite_note-:0-2">[2]</a>: 73  In 2023, Chinese local governments' fiscal revenues will show a steady increase in proportion to support policies, sending a green light for national economic recovery. The rapid economic improvement resulting from the pandemic has laid the foundation for economic recovery beyond 2022. According to CAFS (the Chinese Academy of Fiscal Sciences) research, China's fiscal situation is expected to improve in 2023, indicating a brighter outlook for the country's local finances. All finance departments are taking many steps to ease the financial burden. The central government paid 10.6 trillion yuan to local governments to help them cope with fiscal decline due to tax and fee cuts. In addition, the central government requested local governments to reduce general spending, establish a mechanism to directly distribute budgets to lower-level governments, and strengthen monitoring of local financial management.<a href="#cite_note-17">[17]</a> <div class="mw-heading mw-heading2"><h2 id="Malware">Malware</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=6" title="Edit section: Malware">edit</a>]</div> Companies operating in China are required to use tax software from either Baiwang or Aisino (subsidiary of <a href="/wiki/China_Aerospace_Science_and_Industry_Corporation" title="China Aerospace Science and Industry Corporation">China Aerospace Science and Industry Corporation</a>), highly sophisticated malware has been found in products from both vendors.<a href="#cite_note-18">[18]</a><a href="#cite_note-19">[19]</a> Both sets of malware allowed for the theft of corporate secrets and other industrial espionage.<a href="#cite_note-20">[20]</a> <div class="mw-heading mw-heading3"><h3 id="GoldenSpy">GoldenSpy</h3>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=7" title="Edit section: GoldenSpy">edit</a>]</div> GoldenSpy was discovered in 2020 inside Aisino's Intelligent Tax Software, it allows system level access allowing an attacker nearly full control over an infected system. It was discovered that the Intelligent Tax software's uninstall feature would leave the malware in place if used.<a href="#cite_note-21">[21]</a> After GoldenSpy was discovered its creator's attempted to scrub it from infected systems in an attempt to cover their tracks. The uninstaller was delivered directly through the tax software. A second more sophisticated version of the uninstaller was later deployed as well.<a href="#cite_note-22">[22]</a> The suspicious characteristics of GoldenSpy include: Covert download, occurring two hours after the installation of the Intelligent Tax software, Creation of two autostart services for monitoring and self-restart, Uninstalling the tax software does not remove the GoldenSpy binaries, Beaconing traffic to a domain unrelated to the tax software, and Running with system-level privileges and allowing for remote code execution.<a href="#cite_note-23">[23]</a> <div class="mw-heading mw-heading3"><h3 id="GoldenHelper">GoldenHelper</h3>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=8" title="Edit section: GoldenHelper">edit</a>]</div> GoldenHelper was discovered after GoldenSpy and is an equally sophisticated malware program which was part of the Golden Tax Invoicing software from Baiwang which is used by all companies in China to pay VAT. While it was discovered after GoldenSpy GoldenHelper had been operating for longer. This discovery indicated that Chinese tax software was harboring malware for much longer than suspected.<a href="#cite_note-24">[24]</a><a href="#cite_note-25">[25]</a> There are many techniques used by Golden Helper. Obfuscation to randomly generate file names during transfer, file system location randomization, random timestamping, IP-based domain generation algorithm, UAC[<a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify">clarification needed</a>] bypass to eliminate the need for user permissions for installation and elevation to system-level privileges, and more.<a href="#cite_note-26">[26]</a> <div class="mw-heading mw-heading2"><h2 id="Tax_revenue_over_time">Tax revenue over time</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=9" title="Edit section: Tax revenue over time">edit</a>]</div> As of 2007, a paper reported that about two-thirds of tax revenue was spent at the local level and that "the ratio of central revenue to total tax revenues reached a low of 22 per cent in 1993, before rising to the 50 per cent level following the 1994 tax reform".<a href="#cite_note-27">[27]</a>: 46  VAT's significance to tax revenues increased dramatically after its nationwide implementation replaced business tax in 2016.<a href="#cite_note-:0-2">[2]</a>: 358–359  China's tax revenue came to 11.05 trillion yuan (1.8 trillion U.S. dollars) in 2013, up 9.8 per cent over 2012. Tax revenue in 2015 was 12,488.9 billion yuan. In 2016, tax revenue was 13,035.4 billion yuan. Tax revenue in 2017 was 14,436 billion yuan. In 2018, tax revenue was 15,640.1 billion yuan, an increase of 1204.1 billion yuan over the previous year. Tax revenue in 2019 was 15799.2 billion yuan. In 2020 and 2021, the total tax revenues were respectively 15431 billion and 17273.1 billion Chinese yuan.<a href="#cite_note-28">[28]</a><a href="#cite_note-29">[29]</a><a href="#cite_note-30">[30]</a><a href="#cite_note-31">[31]</a><a href="#cite_note-32">[32]</a><a href="#cite_note-33">[33]</a><a href="#cite_note-34">[34]</a><a href="#cite_note-35">[35]</a> The 2017 <a href="/wiki/World_Bank" title="World Bank">World Bank</a> "<a href="/wiki/Ease_of_doing_business_index" title="Ease of doing business index">Doing Business</a>" rankings estimated that China's total tax rate for corporations was 68% as a percentage of profits through direct and indirect tax. As a percentage of GDP, according to the State Administration of Taxation, overall tax revenues were 30% in China.<a href="#cite_note-36">[36]</a> Although China's corporate income tax rate is not high by international standards, its revenue from corporate income tax is large.<a href="#cite_note-:0-2">[2]</a>: 138  As of at least 2022, revenue from corporate income tax has grown quickly.<a href="#cite_note-:0-2">[2]</a>: 138  <div class="mw-heading mw-heading2"><h2 id="Historical_views_and_practice">Historical views and practice</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=10" title="Edit section: Historical views and practice">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Taxation_in_premodern_China" title="Taxation in premodern China">Taxation in premodern China</a></div> Business taxes were first levied in China during the <a href="/wiki/Zhou_dynasty" title="Zhou dynasty">Zhou dynasty</a> (1046-256 BCE).<a href="#cite_note-:0-2">[2]</a>: 70  The Zhou dynasty also collecting a form of personal property tax called chan bu.<a href="#cite_note-:0-2">[2]</a>: 383  <a href="/wiki/Guan_Zhong" title="Guan Zhong">Guan Zhong</a> (723-645 BCE) wrote that because taxation would reduce the people's wealth and make them dislike the government, it was better to obtain revenue by monopolizing the sale of salt, iron, forest products, and ore.<a href="#cite_note-:0-2">[2]</a>: 5  <a href="/wiki/Confucianism" title="Confucianism">Confucian</a> thinking generally held that taxation should be low.<a href="#cite_note-:0-2">[2]</a>: 3–4  <a href="/wiki/Chinese_historiography" title="Chinese historiography">Chinese historiography</a> often attributes the collapse of dynasties to the imposition of heavy taxes and levies.<a href="#cite_note-:0-2">[2]</a>: 4  <a href="/wiki/Mencius" title="Mencius">Mencius</a> (372-289 BCE) favored low taxation of the people and stated that the rulers of the <a href="/wiki/Warring_States_period" title="Warring States period">warring states</a> were imposing taxes like brigands.<a href="#cite_note-:0-2">[2]</a>: 3–4  His view was that the agricultural tax in place but abolish all other taxes.<a href="#cite_note-:0-2">[2]</a>: 3  He particularly criticized market taxes, head taxes, and housing taxes.<a href="#cite_note-:0-2">[2]</a>: 3  Mencius believed the ideal tax rate was 10%.<a href="#cite_note-:0-2">[2]</a>: 4  After defeating the other six kingdoms, the <a href="/wiki/Qin_dynasty" title="Qin dynasty">Qin dynasty</a> maintained the high taxes it had imposed in war time and imposed taxes to fund projects including the <a href="/wiki/Great_Wall_of_China" title="Great Wall of China">Great Wall</a> and the <a href="/wiki/Terracotta_Army" title="Terracotta Army">Terracotta Army</a>.<a href="#cite_note-:0-2">[2]</a>: 4  Taxes and levies equaled two-thirds of farmers' crops.<a href="#cite_note-:0-2">[2]</a>: 4  Discontent with these policies contributed to rebellion and ultimately the defeat of the Qin and establishment of the <a href="/wiki/Han_dynasty" title="Han dynasty">Han dynasty</a>.<a href="#cite_note-:0-2">[2]</a>: 4  During the Han dynasty, <a href="/wiki/Emperor_Wu_of_Han" title="Emperor Wu of Han">Emperor Wu</a> (156-87 BCE) collected min qian (a form of business tax) from merchants, businessmen, and handicraftsmen.<a href="#cite_note-:0-2">[2]</a>: 70–71  In 9 CE, Emperor <a href="/wiki/Wang_Mang" title="Wang Mang">Wang Mang</a> of the <a href="/wiki/Xin_dynasty" title="Xin dynasty">Xin dynasty</a> (9 to 23 CE) established the first income tax through a 10% tax of net earnings from wild herb and fruit collection, fishing, shepherding, and various nonagricultural activities and forms of trading.<a href="#cite_note-:0-2">[2]</a>: 97  People were obligated to report their taxes to the government and officials would audit these reports.<a href="#cite_note-:0-2">[2]</a>: 97  The penalty for evading this tax was one year of hard labor and confiscation of the entirety of a person's property.<a href="#cite_note-:0-2">[2]</a>: 97  Because it caused popular discontent, this income tax was abolished in 22 CE.<a href="#cite_note-:0-2">[2]</a>: 97  The <a href="/wiki/Tang_dynasty" title="Tang dynasty">Tang dynasty</a> (618-907 CE) imposed yashui (a form of business tax) on intermediary agents.<a href="#cite_note-:0-2">[2]</a>: 71  It also collected a form of housing property taxes.<a href="#cite_note-:0-2">[2]</a>: 383  Yashui was also an important source of local government revenue during the <a href="/wiki/Qing_dynasty" title="Qing dynasty">Qing dynasty</a> (1644-1911).<a href="#cite_note-:0-2">[2]</a>: 71  The Qing dynasty also collected a form of housing property taxes.<a href="#cite_note-:0-2">[2]</a>: 383  In 1853, the Qing introduced another form of business tax called lijin.<a href="#cite_note-:0-2">[2]</a>: 71  Personal income tax was implemented in the early 20th century.<a href="#cite_note-:0-2">[2]</a>: 98  First, in 1911, the Qing drafted an income tax prospectus.<a href="#cite_note-:0-2">[2]</a>: 100  However, the Qing collapsed before collecting any income tax.<a href="#cite_note-:0-2">[2]</a>: 100  The <a href="/wiki/Republic_of_China_(1912%E2%80%931949)" title="Republic of China (1912–1949)">Republic of China</a> (ROC) implemented income tax in 1914, but suspended it in 1916.<a href="#cite_note-:0-2">[2]</a>: 100  It sought revised its income tax regulations in 1928, planned for implementation in 1929, but then put the regulations on hold.<a href="#cite_note-:0-2">[2]</a>: 100  The ROC established another income tax system in 1936 and it remained in place (with some revisions) until the ROC's defeat in the <a href="/wiki/Chinese_Civil_War" title="Chinese Civil War">Chinese Civil War</a>.<a href="#cite_note-:0-2">[2]</a>: 100–101  On 1 January 1931, the ROC replaced lijin with business tax.<a href="#cite_note-:0-2">[2]</a>: 71  It collected housing property taxes in the form of a housing contribution (fang juan).<a href="#cite_note-:0-2">[2]</a>: 383  <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=11" title="Edit section: See also">edit</a>]</div> <ul><li><a href="/wiki/State_Administration_of_Taxation" class="mw-redirect" title="State Administration of Taxation">State Administration of Taxation</a></li> <li><a href="/wiki/General_Administration_of_Customs" title="General Administration of Customs">General Administration of Customs</a></li> <li><a href="/wiki/Ministry_of_Finance_of_the_People%27s_Republic_of_China" class="mw-redirect" title="Ministry of Finance of the People's Republic of China">Ministry of Finance</a></li> <li><a href="/wiki/List_of_Chinese_administrative_divisions_by_tax_revenues" title="List of Chinese administrative divisions by tax revenues">List of Chinese administrative divisions by tax revenues</a></li> <li><a href="/wiki/Tax-Sharing_Reform_of_China_in_1994" title="Tax-Sharing Reform of China in 1994">Tax-Sharing Reform of China in 1994</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=12" title="Edit section: References">edit</a>]</div> <ul><li><a rel="nofollow" class="external text" href="http://www.chinatax.gov.cn/eng/n2367731/index.html">An Overview of China's Tax System</a>. 10-27-2007. <a href="/wiki/State_Administration_of_Taxation" class="mw-redirect" title="State Administration of Taxation">State Administration of Taxation</a>.</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20071129224352/http://english.tax861.gov.cn/zgszky/zgszky.htm">Tax System of the People's Republic of China</a>. 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(2007). <a rel="nofollow" class="external text" href="http://www.fea-upcam.fr/data/document_collections/86/doc_530_fr.pdf">Economic Analysis of Law in China</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110501102032/http://www.fea-upcam.fr/data/document_collections/86/doc_530_fr.pdf">Archived</a> 2011-05-01 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. </li> <li id="cite_note-28"><a href="#cite_ref-28">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMary_Swire2014" class="citation web cs1">Mary Swire (January 27, 2014). <a rel="nofollow" class="external text" href="http://www.tax-news.com/news/Chinas_Tax_Revenues_Rose_By_98_Percent_In_2013____63473.html">"China's Tax Revenues Rose By 9.8 Percent In 2013"</a>. 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Retrieved 2017-01-27.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economist&rft.atitle=China%27s+reputation+for+low-cost+manufacturing+under+attack&rft.date=2017-01-14&rft.issn=0013-0613&rft_id=https%3A%2F%2Fwww.economist.com%2Fnews%2Ffinance-and-economics%2F21714400-creaky-tax-system-can-make-china-expensive-place-produce-things-chinas&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=13" title="Edit section: Further reading">edit</a>]</div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLiu2006" class="citation book cs1">Liu, Zuo (2006). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=sBuv8Fe_r7oC&q=taxation+in+china+liu+zuo">Taxation in China</a>. Cengage Learning Asia. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-981-254-438-4" title="Special:BookSources/978-981-254-438-4"><bdi>978-981-254-438-4</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Taxation+in+China&rft.pub=Cengage+Learning+Asia&rft.date=2006&rft.isbn=978-981-254-438-4&rft.aulast=Liu&rft.aufirst=Zuo&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DsBuv8Fe_r7oC%26q%3Dtaxation%2Bin%2Bchina%2Bliu%2Bzuo&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrean1998" class="citation book cs1">Brean, Donald (1998). Taxation in Modern China. Routledge. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-415-92018-6" title="Special:BookSources/978-0-415-92018-6"><bdi>978-0-415-92018-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Taxation+in+Modern+China&rft.pub=Routledge&rft.date=1998&rft.isbn=978-0-415-92018-6&rft.aulast=Brean&rft.aufirst=Donald&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBahl1998" class="citation book cs1">Bahl, Roy (1998). <a rel="nofollow" class="external text" href="https://archive.org/details/fiscalpolicyinch0000bahl">Taxation Reform in China</a>. University of Michigan Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-472-59003-2" title="Special:BookSources/978-0-472-59003-2"><bdi>978-0-472-59003-2</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Taxation+Reform+in+China&rft.pub=University+of+Michigan+Press&rft.date=1998&rft.isbn=978-0-472-59003-2&rft.aulast=Bahl&rft.aufirst=Roy&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Ffiscalpolicyinch0000bahl&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWang1998" class="citation book cs1">Wang, Xuanhui (1998). Taxation in China 1997/98. Sweet & Maxwell. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-962-661-003-9" title="Special:BookSources/978-962-661-003-9"><bdi>978-962-661-003-9</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Taxation+in+China+1997%2F98&rft.pub=Sweet+%26+Maxwell&rft.date=1998&rft.isbn=978-962-661-003-9&rft.aulast=Wang&rft.aufirst=Xuanhui&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBernsteinXiaobo_Lü2003" class="citation book cs1">Bernstein, Thomas; Xiaobo Lü (2003). Taxation without Representation in Contemporary Rural China. Cambridge University Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-521-81318-1" title="Special:BookSources/978-0-521-81318-1"><bdi>978-0-521-81318-1</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Taxation+without+Representation+in+Contemporary+Rural+China&rft.pub=Cambridge+University+Press&rft.date=2003&rft.isbn=978-0-521-81318-1&rft.aulast=Bernstein&rft.aufirst=Thomas&rft.au=Xiaobo+L%C3%BC&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHan_Liang_Huang2003" class="citation book cs1">Han Liang Huang (2003). The Land Tax in China. University Press of the Pacific. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-4102-0867-5" title="Special:BookSources/978-1-4102-0867-5"><bdi>978-1-4102-0867-5</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Land+Tax+in+China&rft.pub=University+Press+of+the+Pacific&rft.date=2003&rft.isbn=978-1-4102-0867-5&rft.au=Han+Liang+Huang&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLiAlan_Paisey2007" class="citation book cs1">Li, Jian; Alan Paisey (2007). Transfer Pricing Audits in China. Palgrave Macmillan. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-230-00196-1" title="Special:BookSources/978-0-230-00196-1"><bdi>978-0-230-00196-1</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Transfer+Pricing+Audits+in+China&rft.pub=Palgrave+Macmillan&rft.date=2007&rft.isbn=978-0-230-00196-1&rft.aulast=Li&rft.aufirst=Jian&rft.au=Alan+Paisey&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWangAngang_Hu2001" class="citation book cs1">Wang, Shaoguang; Angang Hu (2001). The Chinese Economy in Crisis: State Capacity and Tax Reform. M.E. Sharpe. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7656-0766-9" title="Special:BookSources/978-0-7656-0766-9"><bdi>978-0-7656-0766-9</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Chinese+Economy+in+Crisis%3A+State+Capacity+and+Tax+Reform&rft.pub=M.E.+Sharpe&rft.date=2001&rft.isbn=978-0-7656-0766-9&rft.aulast=Wang&rft.aufirst=Shaoguang&rft.au=Angang+Hu&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFZhang2003" class="citation book cs1">Zhang, Xin (2003). Law and Practice of International Tax Treaties in China. Wildy, Simmonds and Hill Publishing. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-898029-62-5" title="Special:BookSources/978-1-898029-62-5"><bdi>978-1-898029-62-5</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Law+and+Practice+of+International+Tax+Treaties+in+China&rft.pub=Wildy%2C+Simmonds+and+Hill+Publishing&rft.date=2003&rft.isbn=978-1-898029-62-5&rft.aulast=Zhang&rft.aufirst=Xin&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1">Environmental Taxes: Recent Developments in China and Oecd Countries. OECD. 1999. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-92-64-17092-6" title="Special:BookSources/978-92-64-17092-6"><bdi>978-92-64-17092-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Environmental+Taxes%3A+Recent+Developments+in+China+and+Oecd+Countries&rft.pub=OECD&rft.date=1999&rft.isbn=978-92-64-17092-6&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJin2006" class="citation book cs1">Jin, Chaowu (2006). Regulatory Environment of Chinese Taxation. William S Hein & Co. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-8377-3325-8" title="Special:BookSources/978-0-8377-3325-8"><bdi>978-0-8377-3325-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Regulatory+Environment+of+Chinese+Taxation&rft.pub=William+S+Hein+%26+Co&rft.date=2006&rft.isbn=978-0-8377-3325-8&rft.aulast=Jin&rft.aufirst=Chaowu&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1">China Tax Guide. USA Ibp. 2003. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7397-6280-6" title="Special:BookSources/978-0-7397-6280-6"><bdi>978-0-7397-6280-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China+Tax+Guide&rft.pub=USA+Ibp&rft.date=2003&rft.isbn=978-0-7397-6280-6&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDimancescu2006" class="citation book cs1">Dimancescu, Katherine (2006). China Tax and Financial Planning Briefing. WorldTrade Executive. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-893323-87-2" title="Special:BookSources/978-1-893323-87-2"><bdi>978-1-893323-87-2</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China+Tax+and+Financial+Planning+Briefing&rft.pub=WorldTrade+Executive&rft.date=2006&rft.isbn=978-1-893323-87-2&rft.aulast=Dimancescu&rft.aufirst=Katherine&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFYu1999" class="citation book cs1">Yu, Bingqing (1999). Law of the People's Republic of China on the Administration of Tax Collection. Foreign Languages Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-7-119-02477-6" title="Special:BookSources/978-7-119-02477-6"><bdi>978-7-119-02477-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Law+of+the+People%27s+Republic+of+China+on+the+Administration+of+Tax+Collection&rft.pub=Foreign+Languages+Press&rft.date=1999&rft.isbn=978-7-119-02477-6&rft.aulast=Yu&rft.aufirst=Bingqing&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFultonJinyan_LiDianqing_Xu1998" class="citation book cs1">Fulton, Trish; Jinyan Li; Dianqing Xu (1998). China's Tax Reform Options. World Scientific Publishing. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-981-02-3447-8" title="Special:BookSources/978-981-02-3447-8"><bdi>978-981-02-3447-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China%27s+Tax+Reform+Options&rft.pub=World+Scientific+Publishing&rft.date=1998&rft.isbn=978-981-02-3447-8&rft.aulast=Fulton&rft.aufirst=Trish&rft.au=Jinyan+Li&rft.au=Dianqing+Xu&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGenslerJiliang_YangYongfu_Li1998" class="citation book cs1">Gensler, Howard; Jiliang Yang; Yongfu Li (1998). A Guide to China's Tax and Business Laws. Sweet & Maxwell Asia. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-962-661-122-7" title="Special:BookSources/978-962-661-122-7"><bdi>978-962-661-122-7</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=A+Guide+to+China%27s+Tax+and+Business+Laws&rft.pub=Sweet+%26+Maxwell+Asia&rft.date=1998&rft.isbn=978-962-661-122-7&rft.aulast=Gensler&rft.aufirst=Howard&rft.au=Jiliang+Yang&rft.au=Yongfu+Li&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1">China Master Tax Guide. Kluwer Law International. 2005. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-90-411-2424-1" title="Special:BookSources/978-90-411-2424-1"><bdi>978-90-411-2424-1</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China+Master+Tax+Guide&rft.pub=Kluwer+Law+International&rft.date=2005&rft.isbn=978-90-411-2424-1&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMoserWinston_K._Zee1999" class="citation book cs1">Moser, Michael; Winston K. Zee (1999). China Tax Guide. OUP China. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-19-590610-3" title="Special:BookSources/978-0-19-590610-3"><bdi>978-0-19-590610-3</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China+Tax+Guide&rft.pub=OUP+China&rft.date=1999&rft.isbn=978-0-19-590610-3&rft.aulast=Moser&rft.aufirst=Michael&rft.au=Winston+K.+Zee&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGensler1998" class="citation book cs1">Gensler, Howard (1998). China Tax and Accounting Manual. Asia Law & Practice. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-962-936-035-1" title="Special:BookSources/978-962-936-035-1"><bdi>978-962-936-035-1</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China+Tax+and+Accounting+Manual&rft.pub=Asia+Law+%26+Practice&rft.date=1998&rft.isbn=978-962-936-035-1&rft.aulast=Gensler&rft.aufirst=Howard&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFarah2015" class="citation journal cs1">Farah, Paolo Davide (2015-11-24). "China's Role and Contribution in The Global Governance of Climate Change: Institutional Adjustments for Carbon Tax Introduction, Collection and Management in China". Journal of World Energy Law and Business. 8 (6). <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2695612">2695612</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+World+Energy+Law+and+Business&rft.atitle=China%27s+Role+and+Contribution+in+The+Global+Governance+of+Climate+Change%3A+Institutional+Adjustments+for+Carbon+Tax+Introduction%2C+Collection+and+Management+in+China&rft.volume=8&rft.issue=6&rft.date=2015-11-24&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D2695612%23id-name%3DSSRN&rft.aulast=Farah&rft.aufirst=Paolo+Davide&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+China" class="Z3988"></li> <li>Denis V. Kadochnikov (2019) <a rel="nofollow" class="external text" href="https://www.tandfonline.com/eprint/ABWRVGIZB98F9XC2SQ8B/full?target=10.1080/23792949.2019.1705171">Fiscal decentralization and regional budgets’ changing roles: a comparative case study of Russia and China</a>, Area Development and Policy, DOI: 10.1080/23792949.2019.1705171</li></ul> <div class="mw-heading mw-heading3"><h3 id="History">History</h3>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=14" title="Edit section: History">edit</a>]</div> <ul><li>Huang, R. Taxation and Governmental Finance in Sixteenth Century Ming China (Cambridge U. Press, 1974)</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2>[<a href="/w/index.php?title=Taxation_in_China&action=edit&section=15" title="Edit section: External links">edit</a>]</div> <ul><li><a href="/wiki/The_Economist" title="The Economist">The Economist</a>. <a rel="nofollow" class="external text" href="http://www.economist.com/world/asia/displaystory.cfm?story_id=9013609">China's tax system</a>. April 12, 2007.</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output 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data-file-height="185" /> <a href="/wiki/Category:Companies_of_China" title="Category:Companies of China">Companies of China</a></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Economic_history_of_the_People%27s_Republic_of_China" title="Category:Economic history of the People's Republic of China">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_history_of_China_(1949%E2%80%93present)" title="Economic history of China (1949–present)">History</a></li> <li><a href="/wiki/Chinese_economic_reform" title="Chinese economic reform">Reform</a></li> <li><a href="/wiki/Five-year_plans_of_China" title="Five-year plans of China">Five-year plans</a></li> <li><a href="/wiki/Industrialization_of_China" title="Industrialization of China">Industrial Revolution</a></li> <li><a href="/wiki/Iron_rice_bowl" title="Iron rice bowl">Iron rice bowl</a></li> <li><a href="/wiki/Three-anti_and_Five-anti_Campaigns" title="Three-anti and Five-anti Campaigns">Three-anti and Five-anti Campaigns</a></li> <li><a href="/wiki/Great_Leap_Forward" title="Great Leap Forward">Great Leap Forward</a></li> <li><a href="/wiki/Four_Modernizations" title="Four Modernizations">Four Modernizations</a></li> <li><a href="/wiki/Socialist_market_economy" title="Socialist market economy">Socialist market economy</a></li> <li><a href="/wiki/Deng_Xiaoping%27s_southern_tour" title="Deng Xiaoping's southern tour">Deng Xiaoping's southern tour</a></li> <li>"<a href="/wiki/Grasping_the_large,_letting_go_of_the_small" title="Grasping the large, letting go of the small">Grasping the large, letting go of the small</a>"</li> <li><a href="/wiki/Scientific_Outlook_on_Development" title="Scientific Outlook on Development">Scientific Outlook on Development</a></li> <li><a href="/wiki/Historical_GDP_of_China" title="Historical GDP of China">Historical GDP</a></li> <li><a href="/wiki/Population_history_of_China" title="Population history of China">Population history</a></li> <li><a href="/wiki/Wage_reform_in_China,_1949%E2%80%931976" title="Wage reform in China, 1949–1976">1949–1976 wage reform</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Industry_in_China" title="Category:Industry in China">Industries</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Industry_of_China" title="Industry of China">Industry</a> <ul><li><a href="/wiki/Technological_and_industrial_history_of_China" title="Technological and industrial history of China">history</a></li></ul></li> <li><a href="/wiki/Advanced_materials_industry_in_China" title="Advanced materials industry in China">Advanced materials</a></li> <li><a href="/wiki/Aquaculture_in_China" title="Aquaculture in China">Aquaculture</a></li> <li><a href="/wiki/Automotive_industry_in_China" title="Automotive industry in China">Automotive</a></li> <li><a href="/wiki/Civil_aviation_in_China" title="Civil aviation in China">Aviation</a></li> <li><a href="/wiki/Aviation_Industry_Corporation_of_China" title="Aviation Industry Corporation of China">Aircraft</a></li> <li><a href="/wiki/China_Aerospace_Science_and_Technology_Corporation" title="China Aerospace Science and Technology Corporation">Aerospace</a></li> <li><a href="/wiki/Beer_in_China" title="Beer in China">Beer</a></li> <li><a href="/wiki/Biotechnology_industry_in_China" title="Biotechnology industry in China">Biotechnology</a></li> <li><a href="/wiki/Business_process_outsourcing_in_China" title="Business process outsourcing in China">Business process outsourcing</a></li> <li><a href="/wiki/Cement_industry_in_China" title="Cement industry in China">Cement</a></li> <li><a href="/wiki/Coffee_production_in_China" title="Coffee production in China">Coffee</a></li> <li><a href="/wiki/Container_industry_in_China" title="Container industry in China">Container</a></li> <li><a href="/wiki/China_Cotton_Association" title="China Cotton Association">Cotton</a></li> <li><a href="/wiki/Electric_motor_manufacturing_industry_in_China" title="Electric motor manufacturing industry in China">Electric motor</a></li> <li><a href="/wiki/Electricity_sector_in_China" title="Electricity sector in China">Electric power</a></li> <li><a href="/wiki/Electronics_industry_in_China" title="Electronics industry in China">Electronics</a></li> <li><a href="/wiki/Cinema_of_China" title="Cinema of China">Film</a></li> <li><a href="/wiki/Fishing_industry_in_China" title="Fishing industry in China">Fishing</a></li> <li><a href="/wiki/Gambling_in_China" title="Gambling in China">Gambling</a></li> <li><a href="/wiki/Hedge_fund_industry_in_China" title="Hedge fund industry in China">Hedge fund</a></li> <li><a href="/wiki/Internet_in_China" title="Internet in China">Internet</a></li> <li><a href="/wiki/Mass_media_in_China" title="Mass media in China">Media</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /> <a href="/wiki/Category:Mining_in_China" title="Category:Mining in China">Mining</a> <ul><li><a href="/wiki/Gold_mining_in_China" title="Gold mining in China">gold mining</a></li></ul></li> <li><a href="/wiki/Mobile_phone_industry_in_China" title="Mobile phone industry in China">Mobile phone</a></li> <li><a href="/wiki/Online_gaming_in_China" class="mw-redirect" title="Online gaming in China">Online gaming</a></li> <li><a href="/wiki/Pearl_farming_industry_in_China" title="Pearl farming industry in China">Pearl farming</a></li> <li><a href="/wiki/Pharmaceutical_industry_in_China" title="Pharmaceutical industry in China">Pharmaceuticals</a> and <a href="/wiki/Pharmacy_in_China" title="Pharmacy in China">pharmacy</a></li> <li><a href="/wiki/Publishing_industry_in_China" title="Publishing industry in China">Publishing</a> and <a href="/wiki/Academic_publishing_in_China" title="Academic publishing in China">academic publishing</a></li> <li><a href="/wiki/Radio_in_China" title="Radio in China">Radio</a></li> <li>Railway <ul><li><a href="/wiki/Railway_equipment_industry_in_China" title="Railway equipment industry in China">equipment industry</a></li></ul></li> <li><a href="/wiki/Rare_earth_industry_in_China" title="Rare earth industry in China">Rare earth</a></li> <li><a href="/wiki/Real_estate_in_China" title="Real estate in China">Real estate</a></li> <li><a href="/wiki/Renewable_energy_in_China" title="Renewable energy in China">Renewable energy</a></li> <li><a href="/wiki/Securities_industry_in_China" title="Securities industry in China">Securities</a></li> <li><a href="/wiki/Sex_toy_industry_in_China" title="Sex toy industry in China">Sex toys</a></li> <li><a href="/wiki/Shipping_industry_of_China" title="Shipping industry of China">Shipping</a></li> <li><a href="/wiki/Silk_industry_in_China" title="Silk industry in China">Silk</a></li> <li><a href="/wiki/Software_industry_in_China" title="Software industry in China">Software</a></li> <li><a href="/wiki/Steel_industry_in_China" title="Steel industry in China">Steel</a></li> <li><a href="/wiki/Telecommunications_industry_in_China" title="Telecommunications industry in China">Telecommunications</a></li> <li><a href="/wiki/Television_in_China" title="Television in China">Television</a> <ul><li><a href="/wiki/Television_in_China" title="Television in China">digital</a></li></ul></li> <li><a href="/wiki/Tourism_in_China" title="Tourism in China">Tourism</a></li> <li><a href="/wiki/Textile_industry_in_China" title="Textile industry in China">Textiles</a></li> <li><a href="/wiki/Video_gaming_in_China" class="mw-redirect" title="Video gaming in China">Video gaming</a></li> <li><a href="/wiki/Wine_in_China" title="Wine in China">Wine</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/National_Economic_and_Technological_Development_Zones" title="National Economic and Technological Development Zones">Development Zones</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Dalian_Software_Park" title="Dalian Software Park">Dalian Software Park</a></li> <li><a href="/wiki/Megalopolises_in_China" title="Megalopolises in China">Megalopolises in China </a></li> <li><a href="/wiki/Special_economic_zones_of_China" title="Special economic zones of China">Special Economic Zones</a></li> <li><a href="/wiki/Suzhou_Industrial_Park" title="Suzhou Industrial Park">Suzhou Industrial Park</a></li> <li><a href="/wiki/Zhangjiang_Hi-Tech_Park" title="Zhangjiang Hi-Tech Park">Zhangjiang Hi-Tech Park</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Energy_in_China" title="Category:Energy in China">Energy</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Energy_policy_of_China" title="Energy policy of China">Energy policy</a></li> <li><a href="/wiki/Coal_in_China" title="Coal in China">Coal</a></li> <li><a href="/wiki/Petroleum_industry_in_China" title="Petroleum industry in China">Oil</a> <ul><li><a href="/wiki/Oil_shale_in_China" title="Oil shale in China">Oil shale</a></li> <li><a href="/wiki/Oil_refineries_in_China" class="mw-redirect" title="Oil refineries in China">Oil refineries</a></li></ul></li> <li><a href="/wiki/Nuclear_power_in_China" title="Nuclear power in China">Nuclear</a></li> <li><a href="/wiki/Renewable_energy_in_China" title="Renewable energy in China">Renewable</a> <ul><li><a href="/wiki/Wind_power_in_China" title="Wind power in China">Wind</a></li> <li><a href="/wiki/Solar_power_in_China" title="Solar power in China">Solar</a></li> <li><a href="/wiki/Geothermal_power_in_China" title="Geothermal power in China">Geothermal</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Trade_in_China" title="Category:Trade in China">Trade</a> and <a href="/wiki/Category:Infrastructure_in_China" title="Category:Infrastructure in China">infrastructure</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_trade_for_the_People%27s_Republic_of_China" class="mw-redirect" title="History of trade for the People's Republic of China">Trade history</a></li> <li><a href="/wiki/The_China_World_Trade_Center" class="mw-redirect" title="The China World Trade Center">World Trade Center</a></li> <li><a href="/wiki/Transport_in_China" title="Transport in China">Transport</a></li> <li><a href="/wiki/Telecommunications_in_China" title="Telecommunications in China">Communications</a></li> <li><a href="/wiki/Postage_stamps_and_postal_history_of_China" title="Postage stamps and postal history of China">Postal history</a></li> <li><a href="/wiki/Tourism_in_China" title="Tourism in China">Tourism</a></li> <li><a href="/wiki/Chinese_shipping" class="mw-redirect" title="Chinese shipping">Shipping</a></li> <li><a href="/wiki/Illegal_drug_trade_in_China" title="Illegal drug trade in China">Illegal drug trade</a></li> <li><a href="/wiki/Hong_Kong_Trade_Development_Council" title="Hong Kong Trade Development Council">Hong Kong Trade Development Council</a></li> <li><a href="/wiki/Ports_of_China" class="mw-redirect" title="Ports of China">Ports</a></li> <li><a href="/wiki/Water_supply_and_sanitation_in_China" title="Water supply and sanitation in China">Water supply and sanitation</a></li> <li><a href="/wiki/List_of_exports_of_China" title="List of exports of China">Exports</a></li> <li><a href="/wiki/List_of_the_largest_trading_partners_of_China" title="List of the largest trading partners of China">Trading partners</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;">Law and regulations</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a class="mw-selflink selflink">Tax system</a></li> <li><a href="/wiki/Labour_Contract_Law_of_the_People%27s_Republic_of_China" title="Labour Contract Law of the People's Republic of China">Labor contract law</a></li> <li><a href="/wiki/Labor_relations_in_China" title="Labor relations in China">Labor relations</a></li> <li><a href="/wiki/Food_safety_in_China" title="Food safety in China">Food safety</a></li> <li><a href="/wiki/Intellectual_property_in_China" title="Intellectual property in China">Intellectual property</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Finance_in_China" title="Category:Finance in China">Finance</a> and <a href="/wiki/Category:Banking_in_China" title="Category:Banking in China">banking</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /> <a href="/wiki/Category:Accounting_in_China" title="Category:Accounting in China">Accounting</a></li> <li><a href="/wiki/Banking_in_China" title="Banking in China">Banking</a> <ul><li><a href="/wiki/History_of_banking_in_China" title="History of banking in China">History</a></li> <li><a href="/wiki/People%27s_Bank_of_China" title="People's Bank of China">Central bank</a></li> <li><a href="/wiki/List_of_banks_in_China" title="List of banks in China">Other banks</a></li></ul></li> <li><a href="/wiki/Beijing_Financial_Street" title="Beijing Financial Street">Beijing Financial Street</a></li> <li><a href="/wiki/Chinese_financial_system" class="mw-redirect" title="Chinese financial system">Financial system</a></li> <li><a href="/wiki/China_Banknote_Printing_and_Minting_Corporation" title="China Banknote Printing and Minting Corporation">China Banknote Printing and Minting Corporation</a></li> <li><a href="/wiki/China_Chengtong_Holdings_Group" title="China Chengtong Holdings Group">China Chengtong Holdings Group</a></li> <li><a href="/wiki/China_Government_Guidance_Fund" title="China Government Guidance Fund">China Government Guidance Fund</a> <ul><li><a href="/wiki/China-Africa_Development_Fund" title="China-Africa Development Fund">China-Africa Development Fund</a></li> <li><a href="/wiki/China_Integrated_Circuit_Industry_Investment_Fund" title="China Integrated Circuit Industry Investment Fund">China Integrated Circuit Industry Investment Fund</a></li> <li><a href="/wiki/China_Internet_Investment_Fund" title="China Internet Investment Fund">China Internet Investment Fund</a></li> <li><a href="/wiki/China_Reform_Holdings_Corporation" title="China Reform Holdings Corporation">China Reform Holdings Corporation</a></li> <li><a href="/wiki/National_Fund_for_Technology_Transfer_and_Commercialisation" title="National Fund for Technology Transfer and Commercialisation">National Fund for Technology Transfer and Commercialisation</a></li></ul></li> <li><a href="/wiki/China_Investment_Corporation" title="China Investment Corporation">China Investment Corporation</a></li> <li><a href="/wiki/CITIC_Group" title="CITIC Group">CITIC Group</a></li> <li><a href="/wiki/Financial_services_in_China" title="Financial services in China">Financial services</a></li> <li><a href="/wiki/Renminbi" title="Renminbi">Renminbi</a></li> <li><a href="/wiki/Foreign_exchange_reserves_of_China" class="mw-redirect" title="Foreign exchange reserves of China">Foreign exchange reserve</a></li> <li><a href="/wiki/Hedge_fund_industry_in_China" title="Hedge fund industry in China">Hedge fund industry</a></li> <li>Stock Exchanges <ul><li><a href="/wiki/Dalian_Commodity_Exchange" title="Dalian Commodity Exchange">Dalian Commodity Exchange</a></li> <li><a href="/wiki/National_Equities_Exchange_and_Quotations" title="National Equities Exchange and Quotations">National Equities Exchange and Quotations</a> <ul><li><a href="/wiki/Beijing_Stock_Exchange" title="Beijing Stock Exchange">Beijing Stock Exchange</a></li></ul></li> <li><a href="/wiki/Shanghai_Stock_Exchange" title="Shanghai Stock Exchange">Shanghai Stock Exchange</a> <ul><li><a href="/wiki/SSE_Composite_Index" title="SSE Composite Index">SSE Composite Index</a></li></ul></li> <li><a href="/wiki/Shanghai_Metal_Exchange" class="mw-redirect" title="Shanghai Metal Exchange">Shanghai Metal Exchange</a></li> <li><a href="/wiki/Stock_Exchange_Executive_Council" title="Stock Exchange Executive Council">Stock Exchange Executive Council</a></li> <li><a href="/wiki/Shenzhen_Stock_Exchange" title="Shenzhen Stock Exchange">Shenzhen Stock Exchange</a> <ul><li><a href="/wiki/SZSE_Component_Index" title="SZSE Component Index">SZSE Component Index</a></li></ul></li> <li><a href="/wiki/Zhengzhou_Commodity_Exchange" title="Zhengzhou Commodity Exchange">Zhengzhou Commodity Exchange</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Economy_of_China" title="Category:Economy of China">Government institutions</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/All-China_Federation_of_Industry_and_Commerce" title="All-China Federation of Industry and Commerce">All-China Federation of Industry and Commerce</a></li> <li><a href="/wiki/All-China_Federation_of_Trade_Unions" title="All-China Federation of Trade Unions">All-China Federation of Trade Unions</a></li> <li><a href="/wiki/China_Council_for_the_Promotion_of_International_Trade" title="China Council for the Promotion of International Trade">China Council for the Promotion of International Trade</a></li> <li><a href="/wiki/China_Securities_Regulatory_Commission" title="China Securities Regulatory Commission">China Securities Regulatory Commission</a></li> <li><a href="/wiki/General_Administration_of_Customs" title="General Administration of Customs">General Administration of Customs</a></li> <li><a href="/wiki/Ministry_of_Commerce_of_the_People%27s_Republic_of_China" class="mw-redirect" title="Ministry of Commerce of the People's Republic of China">Ministry of Commerce</a></li> <li><a href="/wiki/Ministry_of_Finance_of_the_People%27s_Republic_of_China" class="mw-redirect" title="Ministry of Finance of the People's Republic of China">Ministry of Finance</a></li> <li><a href="/wiki/Ministry_of_Industry_and_Information_Technology" title="Ministry of Industry and Information Technology">Ministry of Industry and Information Technology</a></li> <li><a href="/wiki/National_Financial_Regulatory_Administration_(China)" class="mw-redirect" title="National Financial Regulatory Administration (China)">National Financial Regulatory Administration</a></li> <li><a href="/wiki/National_Bureau_of_Statistics_of_China" title="National Bureau of Statistics of China">National Bureau of Statistics of China</a></li> <li><a href="/wiki/National_Development_and_Reform_Commission" title="National Development and Reform Commission">National Development and Reform Commission</a></li> <li><a href="/wiki/National_Energy_Commission" title="National Energy Commission">National Energy Commission</a></li> <li><a href="/wiki/State-owned_Assets_Supervision_and_Administration_Commission" class="mw-redirect" title="State-owned Assets Supervision and Administration Commission">State-owned Assets Supervision and Administration Commission</a></li> <li><a href="/wiki/State_Administration_for_Market_Regulation" title="State Administration for Market Regulation">State Administration for Market Regulation</a></li> <li><a href="/wiki/State_Administration_of_Foreign_Exchange" title="State Administration of Foreign Exchange">State Administration of Foreign Exchange</a></li> <li><a href="/wiki/State_Administration_of_Taxation" class="mw-redirect" title="State Administration of Taxation">State Administration of Taxation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Economic_development_in_China" title="Category:Economic development in China">Development</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/International_rankings_of_China" title="International rankings of China">International rankings</a></li> <li><a href="/wiki/Social_welfare_in_China" class="mw-redirect" title="Social welfare in China">Social welfare</a></li> <li><a href="/wiki/Poverty_in_China" title="Poverty in China">Poverty</a></li> <li><a href="/wiki/Corruption_in_China" title="Corruption in China">Corruption</a></li> <li><a href="/wiki/Income_inequality_in_China" title="Income inequality in China">Income inequality</a></li> <li><a href="/wiki/Standard_of_living_in_China" title="Standard of living in China">Standard of living</a></li> <li><a href="/wiki/Foreign_aid_to_China" title="Foreign aid to China">Foreign aid</a></li> <li><a href="/wiki/Urbanization_in_China" title="Urbanization in China">Urbanization</a></li> <li><a href="/wiki/Migration_in_China" title="Migration in China">Internal migration</a></li> <li><a href="/wiki/Chinese_emigration" title="Chinese emigration">Emigration</a></li> <li><a href="/wiki/Rural_credit_cooperative" title="Rural credit cooperative">Rural credit cooperative</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;">National economic initiatives</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Beijing_Consensus" title="Beijing Consensus">Beijing Consensus</a></li> <li><a href="/wiki/Belt_and_Road_Initiative" title="Belt and Road Initiative">Belt and Road Initiative</a></li> <li><a href="/wiki/Common_prosperity" title="Common prosperity">Common prosperity</a></li> <li><a href="/wiki/Dual_circulation" title="Dual circulation">Dual circulation</a></li> <li><a href="/wiki/Go_Out_policy" title="Go Out policy">Go Out policy</a></li> <li><a href="/wiki/Made_in_China_2025" title="Made in China 2025">Made in China 2025</a></li> <li><a href="/wiki/Youth_Business_China" title="Youth Business China">Youth Business China</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/List_of_regions_of_China" title="List of regions of China">Regional economic initiatives</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Asian_Infrastructure_Investment_Bank" title="Asian Infrastructure Investment Bank">Asian Infrastructure Investment Bank</a></li> <li><a href="/wiki/Beibu_Gulf_Economic_Rim" title="Beibu Gulf Economic Rim">Beibu Gulf Economic Rim</a></li> <li><a href="/wiki/Bohai_Economic_Rim" title="Bohai Economic Rim">Bohai Economic Rim</a></li> <li><a href="/wiki/China_Western_Development" title="China Western Development">China Western Development</a></li> <li><a href="/wiki/Guangdong%E2%80%93Hong_Kong%E2%80%93Macau_Greater_Bay_Area" class="mw-redirect" title="Guangdong–Hong Kong–Macau Greater Bay Area">Guangdong–Hong Kong–Macau Greater Bay Area</a></li> <li><a href="/wiki/Mainland_and_Hong_Kong_Closer_Economic_Partnership_Arrangement" title="Mainland and Hong Kong Closer Economic Partnership Arrangement">Mainland and Hong Kong Closer Economic Partnership Arrangement</a></li> <li><a href="/wiki/Mainland_and_Macau_Closer_Economic_Partnership_Arrangement" title="Mainland and Macau Closer Economic Partnership Arrangement">Mainland and Macau Closer Economic Partnership Arrangement</a></li> <li><a href="/wiki/Northeast_China_Revitalization" class="mw-redirect" title="Northeast China Revitalization">Northeast China Revitalization</a></li> <li><a href="/wiki/Pearl_River_Delta_Economic_Zone" title="Pearl River Delta Economic Zone">Pearl River Delta Economic Zone</a></li> <li><a href="/wiki/Regional_Comprehensive_Economic_Partnership" title="Regional Comprehensive Economic Partnership">Regional Comprehensive Economic Partnership</a></li> <li><a href="/wiki/Rise_of_Central_China_Plan" title="Rise of Central China Plan">Rise of Central China Plan</a></li> <li><a href="/wiki/Western_Taiwan_Straits_Economic_Zone" title="Western Taiwan Straits Economic Zone">Western Taiwan Straits Economic Zone</a></li> <li><a href="/wiki/Yangtze_River_Delta_Economic_Zone" class="mw-redirect" title="Yangtze River Delta Economic Zone">Yangtze River Delta Economic Zone</a></li> <li><a href="/wiki/Zhongyuan_Economic_Zone" title="Zhongyuan Economic Zone">Zhongyuan Economic Zone</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:Economic_history_of_the_People%27s_Republic_of_China" title="Category:Economic history of the People's Republic of China">Events</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Chinese_property_bubble_(2005%E2%80%932011)" title="Chinese property bubble (2005–2011)">2005–2011 property bubble</a></li> <li><a href="/wiki/2007_Chinese_export_recalls" title="2007 Chinese export recalls">2007 export</a> / <a href="/wiki/2007_pet_food_recalls" title="2007 pet food recalls">pet food recalls</a></li> <li><a href="/wiki/Chinese_stock_bubble_of_2007" title="Chinese stock bubble of 2007">2007 stock bubble</a></li> <li><a href="/wiki/2007_Chinese_slave_scandal" title="2007 Chinese slave scandal">2007 slave scandal</a></li> <li><a href="/wiki/Chinese_economic_stimulus_program" title="Chinese economic stimulus program">2008–2009 economic stimulus plan</a></li> <li><a href="/wiki/Expo_2010" title="Expo 2010">2010 Expo</a></li> <li><a href="/wiki/2015%E2%80%9316_Chinese_stock_market_turbulence" class="mw-redirect" title="2015–16 Chinese stock market turbulence">2015–16 stock market turbulence</a></li> <li><a href="/wiki/Chinese_protein_export_contamination" class="mw-redirect" title="Chinese protein export contamination">Protein export contamination</a></li> <li><a href="/wiki/China%E2%80%93United_States_trade_war" title="China–United States trade war">China–United States trade war</a></li> <li><a href="/wiki/2020%E2%80%932021_Xi_Jinping_Administration_reform_spree" title="2020–2021 Xi Jinping Administration reform spree">2020–2021 reform spree</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;background:linen;"><a href="/wiki/Category:China" title="Category:China">Related topics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_China" title="Agriculture in China">Agriculture</a></li> <li><a href="/wiki/Bankruptcy_in_China" title="Bankruptcy in China">Bankruptcy</a></li> <li><a href="/wiki/List_of_companies_of_China" title="List of companies of China">Companies</a> <ul><li><a href="/wiki/List_of_largest_Chinese_companies" title="List of largest Chinese companies">Largest</a></li> <li><a href="/wiki/Top_500_Enterprises_of_China" title="Top 500 Enterprises of China">Top 500</a></li> <li><a href="/wiki/List_of_State-owned_enterprises_in_China" class="mw-redirect" title="List of State-owned enterprises in China">Largest SOEs</a></li></ul></li> <li><a href="/wiki/The_Hongs" class="mw-redirect" title="The Hongs">The Hongs</a></li> <li><a href="/wiki/Demographics_of_China" title="Demographics of China">Demographics</a></li> <li><a href="/wiki/Globalization_in_China" title="Globalization in China">Globalization</a> <ul><li><a href="/wiki/Globalization_and_women_in_China" title="Globalization and women in China">Globalization and women</a></li></ul></li> <li><a href="/wiki/National_Standards_of_the_People%27s_Republic_of_China" title="National Standards of the People's Republic of China">National Standards</a></li> <li><a href="/wiki/China_Compulsory_Certificate" title="China Compulsory Certificate">China Compulsory Certificate</a></li> <li><a href="/wiki/Made_in_China" title="Made in China">Made in China</a></li> <li><a href="/wiki/Mingong" title="Mingong">Mingong</a></li> <li><a href="/wiki/List_of_Chinese_by_net_worth" title="List of Chinese by net worth">List of Chinese by net worth</a></li> <li><a href="/wiki/Category:Chinese_economists" title="Category:Chinese economists">Chinese economists</a></li> <li><a href="/wiki/Science_and_technology_in_China" title="Science and technology in China">Science and technology</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li>See also: <img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /> <a href="/wiki/Category:Economy_of_China" title="Category:Economy of China">Category</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /> <a href="/wiki/Outline_of_China" title="Outline of China">Outline of China</a></li> <li><a href="/wiki/Economy_of_East_Asia" title="Economy of East Asia">Economy of East Asia</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Asia" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Asia_topic" title="Template:Asia topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Asia_topic" title="Template talk:Asia topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Asia_topic" title="Special:EditPage/Template:Asia topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Asia" style="font-size:114%;margin:0 4em">Taxation in Asia</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_sovereign_states" title="List of sovereign states">Sovereign states</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Afghanistan" title="Taxation in Afghanistan">Afghanistan</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bahrain" class="mw-redirect" title="Taxation in Bahrain">Bahrain</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/w/index.php?title=Taxation_in_Brunei&action=edit&redlink=1" class="new" title="Taxation in Brunei (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=Taxation_in_Cambodia&action=edit&redlink=1" class="new" title="Taxation in Cambodia (page does not exist)">Cambodia</a></li> <li><a class="mw-selflink selflink">China</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_East_Timor&action=edit&redlink=1" class="new" title="Taxation in East Timor (page does not exist)">East Timor (Timor-Leste)</a></li> <li><a href="/w/index.php?title=Taxation_in_Egypt&action=edit&redlink=1" class="new" title="Taxation in Egypt (page does not exist)">Egypt</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/w/index.php?title=Taxation_in_Iraq&action=edit&redlink=1" class="new" title="Taxation in Iraq (page does not exist)">Iraq</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/w/index.php?title=Taxation_in_Jordan&action=edit&redlink=1" class="new" title="Taxation in Jordan (page does not exist)">Jordan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_North_Korea" title="Taxation in North Korea">North Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Korea&action=edit&redlink=1" class="new" title="Taxation in South Korea (page does not exist)">South Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_Kuwait&action=edit&redlink=1" class="new" title="Taxation in Kuwait (page does not exist)">Kuwait</a></li> <li><a href="/wiki/Taxation_in_Kyrgyzstan" class="mw-redirect" title="Taxation in Kyrgyzstan">Kyrgyzstan</a></li> <li><a href="/w/index.php?title=Taxation_in_Laos&action=edit&redlink=1" class="new" title="Taxation in Laos (page does not exist)">Laos</a></li> <li><a href="/w/index.php?title=Taxation_in_Lebanon&action=edit&redlink=1" class="new" title="Taxation in Lebanon (page does not exist)">Lebanon</a></li> <li><a href="/wiki/Taxation_in_Malaysia" class="mw-redirect" title="Taxation in Malaysia">Malaysia</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Maldives&action=edit&redlink=1" class="new" title="Taxation in the Maldives (page does not exist)">Maldives</a></li> <li><a href="/w/index.php?title=Taxation_in_Mongolia&action=edit&redlink=1" class="new" title="Taxation in Mongolia (page does not exist)">Mongolia</a></li> <li><a href="/w/index.php?title=Taxation_in_Myanmar&action=edit&redlink=1" class="new" title="Taxation in Myanmar (page does not exist)">Myanmar</a></li> <li><a href="/w/index.php?title=Taxation_in_Nepal&action=edit&redlink=1" class="new" title="Taxation in Nepal (page does not exist)">Nepal</a></li> <li><a href="/w/index.php?title=Taxation_in_Oman&action=edit&redlink=1" class="new" title="Taxation in Oman (page does not exist)">Oman</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/w/index.php?title=Taxation_in_Qatar&action=edit&redlink=1" class="new" title="Taxation in Qatar (page does not exist)">Qatar</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saudi_Arabia&action=edit&redlink=1" class="new" title="Taxation in Saudi Arabia (page does not exist)">Saudi Arabia</a></li> <li><a href="/wiki/Taxation_in_Singapore" class="mw-redirect" title="Taxation in Singapore">Singapore</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/w/index.php?title=Taxation_in_Syria&action=edit&redlink=1" class="new" title="Taxation in Syria (page does not exist)">Syria</a></li> <li><a href="/w/index.php?title=Taxation_in_Tajikistan&action=edit&redlink=1" class="new" title="Taxation in Tajikistan (page does not exist)">Tajikistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Thailand&action=edit&redlink=1" class="new" title="Taxation in Thailand (page does not exist)">Thailand</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/w/index.php?title=Taxation_in_Turkmenistan&action=edit&redlink=1" class="new" title="Taxation in Turkmenistan (page does not exist)">Turkmenistan</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/w/index.php?title=Taxation_in_Uzbekistan&action=edit&redlink=1" class="new" title="Taxation in Uzbekistan (page does not exist)">Uzbekistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Vietnam&action=edit&redlink=1" class="new" title="Taxation in Vietnam (page does not exist)">Vietnam</a></li> <li><a href="/w/index.php?title=Taxation_in_Yemen&action=edit&redlink=1" class="new" title="Taxation in Yemen (page does not exist)">Yemen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_states_with_limited_recognition" title="List of states with limited recognition">States with limited recognition</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Dependent_territory" title="Dependent territory">Dependencies</a> and other territories</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_the_British_Indian_Ocean_Territory&action=edit&redlink=1" class="new" title="Taxation in the British Indian Ocean Territory (page does not exist)">British Indian Ocean Territory</a></li> <li><a href="/w/index.php?title=Taxation_in_Christmas_Island&action=edit&redlink=1" class="new" title="Taxation in Christmas Island (page does not exist)">Christmas Island</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Cocos_(Keeling)_Islands&action=edit&redlink=1" class="new" title="Taxation in the Cocos (Keeling) Islands (page does not exist)">Cocos (Keeling) Islands</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/w/index.php?title=Taxation_in_Macau&action=edit&redlink=1" class="new" title="Taxation in Macau (page does not exist)">Macau</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /> 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