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<!DOCTYPE html> <HTML lang="en"> <HEAD> <TITLE>The Structure of Business Taxation in China</TITLE> <meta charset="utf-8"> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <link rel="stylesheet" href="https://maxcdn.bootstrapcdn.com/bootstrap/4.0.0/css/bootstrap.min.css" integrity="sha384-Gn5384xqQ1aoWXA+058RXPxPg6fy4IWvTNh0E263XmFcJlSAwiGgFAW/dAiS6JXm" crossorigin="anonymous"> <link rel="stylesheet" href="/css/font-awesome.min.css">   <link href="/css/normalnew.css" rel="stylesheet" type="text/css"/> <link href="/css/pushy.css" rel="stylesheet" type="text/css"/> <link rel="icon" type="image.jpg" href="/favicon.ico">  <script type='text/javascript'> var captchaContainer = null; var loadCaptcha = function() { captchaContainer = grecaptcha.render('captcha_container', { 'sitekey' : '6LdQebIaAAAAACSKxvbloyrkQ_q-MqhOAGgD5PQV', 'callback' : function(response) { console.log(response); } }); }; </script> <META NAME="handle" CONTENT="RePEc:nbr:nberch:14527"><META NAME="description" CONTENT="Downloadable! This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of different business taxes across industries. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts taxes play an important role for firms in other industries, leading to spillovers that may affect the overall economy. Second, we evaluate whether the structure of China鈥檚 tax revenue matches its stage of development. A cross-country comparison of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services and a high share of income tax on corporations. Finally, we study whether firm-level differences in effective tax rates can be an important source of allocative inefficiencies. Decomposing the variation in effective tax rates across firms, we find that government policies, including loss carry-forward provisions and preferential policies for regional, foreign, small, and high-tech firms, have significant explanatory power. Nonetheless, while effective tax rates vary along a number of dimensions, tax policy does not explain the large dispersion in the returns to factors of production across firms.<br><small>(This abstract was borrowed from another version of this item.)</small>"> <META NAME="keywords" CONTENT=""> <META NAME="jel_code" CONTENT="D25; H25; E22"> <META NAME="author" CONTENT="Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Su谩rez Serrato & Daniel Yi Xu"> <META NAME="author_shortid" CONTENT="psu476; pxu119"> <META NAME="title" CONTENT="The Structure of Business Taxation in China"> <META NAME="download" CONTENT="1"> <META NAME="freedownload" CONTENT="1"> <META NAME="date" CONTENT="2020-02-02"> <META NAME="citation_publication_date" CONTENT="2020"> <META NAME="citation_authors" content="Zhao Chen; Yuxuan He; Zhikuo Liu; Juan Carlos Su谩rez Serrato; Daniel Yi Xu"> <META NAME="citation_title" content="The Structure of Business Taxation in China"> <META NAME="citation_abstract" content="This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of different business taxes across industries. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts taxes play an important role for firms in other industries, leading to spillovers that may affect the overall economy. Second, we evaluate whether the structure of China鈥檚 tax revenue matches its stage of development. A cross-country comparison of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services and a high share of income tax on corporations. Finally, we study whether firm-level differences in effective tax rates can be an important source of allocative inefficiencies. Decomposing the variation in effective tax rates across firms, we find that government policies, including loss carry-forward provisions and preferential policies for regional, foreign, small, and high-tech firms, have significant explanatory power. Nonetheless, while effective tax rates vary along a number of dimensions, tax policy does not explain the large dispersion in the returns to factors of production across firms.<br><small>(This abstract was borrowed from another version of this item.)</small>"> <META NAME="citation_publisher" content="National Bureau of Economic Research, Inc"> <META NAME="citation_journal_title" content="NBER Chapters"> <META NAME="citation_keywords" content=""> <META NAME="citation_abstract_html_url" content="https://ideas.repec.org/h/nbr/nberch/14527.html"> <META NAME="citation_abstract_pdf_url" content="https://ideas.repec.org/h/nbr/nberch/14527.html"> <META NAME="redif-type" content="chapter"> <META NAME="citation_type" content="redif-chapter"> <META NAME="citation_year" content="2020"> <META NAME="citation_volume" content=""> <META NAME="citation_firstpage" content="131"> <META NAME="citation_lastpage" content="177"> <META NAME="twitter:card" content="summary_large_image"> <META NAME="twitter:site" content="@repec_org"> <META NAME="twitter:title" content="The Structure of Business Taxation in China, by Zhao Chen; Yuxuan He; "> <META NAME="twitter:description" content="This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of"> <META NAME="twitter:image" content="https://ideas.repec.org/cgi-bin/twimage.cgi?h&nbr:nberch:14527"> <META PROPERTY="og:type" content="article"> <META PROPERTY="og:title" content="The Structure of Business Taxation in China"> <META PROPERTY="og:description" content="This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of"> <META PROPERTY="og:url" content="https://ideas.repec.org//h/nbr/nberch/14527.html"> <META PROPERTY="og:image" content="https://ideas.repec.org/cgi-bin/twimage.cgi?h&nbr:nberch:14527"> <script type="application/ld+json"> { "@context": "http://schema.org", "@graph": [ { "@id": "#periodical", "@type": "Periodical", "name": "NBER Chapters", "publisher": "National Bureau of Economic Research, Inc", "url": "https://ideas.repec.org/s/nbr/nberch.html", "requiresSubscription": "false" }, { "@id": "#number", "@type": "PublicationIssue", "datePublished": "2020", "issueNumber": "14527" }, { "@id": "#volume", "@type": "PublicationVolume", "volumeNumber": "" }, { "@id": "#article", "@type": "ScholarlyArticle", "name": "The Structure of Business Taxation in China", "url": "https://ideas.repec.org//h/nbr/nberch/14527.html", "description": "This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of different business taxes across industries. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts taxes play an important role for firms in other industries, leading to spillovers that may affect the overall economy. Second, we evaluate whether the structure of China鈥檚 tax revenue matches its stage of development. A cross-country comparison of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services and a high share of income tax on corporations. Finally, we study whether firm-level differences in effective tax rates can be an important source of allocative inefficiencies. Decomposing the variation in effective tax rates across firms, we find that government policies, including loss carry-forward provisions and preferential policies for regional, foreign, small, and high-tech firms, have significant explanatory power. Nonetheless, while effective tax rates vary along a number of dimensions, tax policy does not explain the large dispersion in the returns to factors of production across firms.<br><small>(This abstract was borrowed from another version of this item.)</small>", "keywords": "", "pageEnd": "177", "pageStart": "131", "pagination": "131-177", "author": "Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Su谩rez Serrato & Daniel Yi Xu", "isPartOf": [ { "@id": "#volume" }, { "@id": "#periodical" }, { "@id": "#number" } ] } ] } </script> </HEAD><BODY> <script async src="https://www.googletagmanager.com/gtag/js?id=G-G63YGSJVZ7"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-G63YGSJVZ7'); </script> <div class="container"> <div id="header" class="row"> <nav class="navbar navbar-collapse navbar-expand-md" role="navigation"> <a class="navbar-brand" href="/"> <img width="125" src="/ideas4.jpg" 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id="response"></span> </div> </div> <div id="content-block"> <div id="title"> <h1>The Structure of Business Taxation in China</h1><h2>In: <i>Tax Policy and the Economy, Volume 35</i></h2></div> <div> <ul class="nav nav-pills" id="myTab" role="tablist"> <li class="nav-item"> <a class="nav-link active" id="author-abstract-tab" data-toggle="tab" href="#author-abstract" role="tab" aria-controls="author-abstract" aria-selected="true">Author & abstract</a> </li> <li class="nav-item"> <a class="nav-link download-tab" id="download-tab" data-toggle="tab" href="#download" role="tab" aria-controls="download" aria-selected="false">Download & other version</a> </li> <li class="nav-item"> <a class="nav-link" id="refs-tab" data-toggle="tab" href="#refs" role="tab" aria-controls="refs" aria-selected="false">16 References</a> </li> <li class="nav-item"> <a class="nav-link" id="cites-tab" data-toggle="tab" href="#cites" role="tab" aria-controls="cites" aria-selected="false">3 Citations</a> </li> <li 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</ul></div><div id="registered-authors"> <a href="https://authors.repec.org/">Registered:</a> <ul id="authorregistered"><li><a href="/f/psu476.html">Juan Carlos Suarez Serrato </A> <i class="fa fa-twitter fa-lg" style="color:#3cf"></i></li> <li><a href="/e/pxu119.html">Yi Daniel Xu </A></li> </ul> </div> </div> </div> <h2 style="clear:left">Abstract</h2><div id="abstract-body">This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of different business taxes across industries. While corporate income taxes play an important role for manufacturing firms, these firms also remit a large share of their tax payments through the value-added tax system, through the excise tax system and through payroll taxes. Gross receipts taxes play an important role for firms in other industries, leading to spillovers that may affect the overall economy. Second, we evaluate whether the structure of China鈥檚 tax revenue matches its stage of development. A cross-country comparison of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services and a high share of income tax on corporations. Finally, we study whether firm-level differences in effective tax rates can be an important source of allocative inefficiencies. Decomposing the variation in effective tax rates across firms, we find that government policies, including loss carry-forward provisions and preferential policies for regional, foreign, small, and high-tech firms, have significant explanatory power. Nonetheless, while effective tax rates vary along a number of dimensions, tax policy does not explain the large dispersion in the returns to factors of production across firms.<br><small>(This abstract was borrowed from another version of this item.)</small></div> <h2>Suggested Citation</h2> <div id="biblio-body"> <LI class="list-group-item downfree"> Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Su谩rez Serrato & Daniel Yi Xu, 2020. "<B><A HREF="/h/nbr/nberch/14527.html">The Structure of Business Taxation in China</A></B>," <A HREF="/s/nbr/nberch.html">NBER Chapters</A>, in: <A HREF="/b/nbr/nberbk/moff-8.html">Tax Policy and the Economy, Volume 35</A>, pages 131-177, National Bureau of Economic Research, Inc. </li> Handle: <i style="word-break:break-all">RePEc:nbr:nberch:14527</i> <form method="post" action="/cgi-bin/refs.cgi" enctype="multipart/form-data" target="refs" class="form-inline" role="form" style="margin-bottom: 10px;"> <input type="hidden" name="handle" value="RePEc:nbr:nberch:14527"> <div class="pull-left" style="padding-right: 2px;"> <input type="submit" class="btn btn-default fa" name="ref" value="Export reference "> as </div> <div class="col-xs-8" style="padding-left: 0;"> <select name="output" size="1"> <option value="0">HTML</option> <option value="0.5">HTML with abstract</option> <option value="1">plain text</option> <option value="1.5">plain text with abstract</option> <option value="2">BibTeX</option> <option value="3">RIS (EndNote, RefMan, ProCite)</option> <option value="4">ReDIF</option> <option value="6">JSON</option> </select> </div> </form></div> </div> <div class="tab-pane fade" id="download" role="tabpanel" aria-labelledby="download-tab"> <h2>Download full text from publisher</h2><p></p> <FORM METHOD=GET ACTION="/cgi-bin/get_doc.pl" target="_blank"> <INPUT TYPE=HIDDEN NAME="urn" VALUE="RePEc:nbr:nberch:14527"><INPUT TYPE="radio" NAME="url" VALUE="http://www.nber.org/chapters/c14527.pdf" checked><B>File URL:</B> <span style="word-break:break-all">http://www.nber.org/chapters/c14527.pdf</span><BR><B>Download Restriction:</B> no<BR> <font size="+2" color="red">---><INPUT TYPE="SUBMIT" class="btn fa" VALUE="Download the selected file " style="color:white;background-color:#2d4e8b;"><---</font></FORM><P><h2>Other versions of this item:</h2> <div class="publishedas"><UL><LI class="list-group-item downgate"> Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Su谩rez Serrato & Daniel Yi Xu, 2021. "<B><A HREF="https://ideas.repec.org/a/ucp/tpolec/doi10.1086-713495.html">The Structure of Business Taxation in China</A></B>," <A HREF="https://ideas.repec.org/s/ucp/tpolec.html">Tax Policy and the Economy</A>, University of Chicago Press, vol. 35(1), pages 131-177. </UL></div><div class="otherversion"><UL><LI class="list-group-item downfree"> Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Su谩rez Serrato & Daniel Yi Xu, 2020. "<B><A HREF="https://ideas.repec.org/p/nbr/nberwo/28051.html">The Structure of Business Taxation in China</A></B>," <A HREF="https://ideas.repec.org/s/nbr/nberwo.html">NBER Working Papers</A> 28051, National Bureau of Economic Research, Inc. </UL></div> </div> <div class="tab-pane fade" id="refs" role="tabpanel" aria-labelledby="refs-tab"><h2>References listed on IDEAS</h2><form method="post" action="/cgi-bin/refs.cgi" enctype="multipart/form-data" target="refs" class="form-inline" role="form" style="margin-bottom: 10px;"> <input type="hidden" name="handle" value="repec:btx:wpaper:1322#repec:nbr:nberwo:13018#repec:tor:tecipa:tecipa-283#repec:aea:aecrev:v:107:y:2017:i:1:p:217-48#repec:nbr:nberwo:21876#repec:nbr:nberwo:24414#repec:nbr:nberwo:13290#repec:nbr:nberwo:11267#repec:ehl:lserod:64916#repec:btx:wpaper:1601#repec:aea:aecrev:v:105:y:2015:i:12:p:3531-63#repec:cen:wpaper:09-04#repec:ucp:jpolec:doi:10.1086/683849#repec:pra:mprapa:35084#repec:red:append:11-95#repec:red:sed013:853#repec:red:issued:07-48#repec:red:sed004:69#repec:kap:itaxpf:v:25:y:2018:i:4:d:10.1007_s10797-017-9475-y#repec:red:sed008:121#repec:eee:pubeco:v:140:y:2016:i:c:p:1-12#repec:oup:qjecon:v:124:y:2009:i:4:p:1403-1448.#repec:aea:aejpol:v:11:y:2019:i:3:p:361-89#repec:aea:aejpol:v:10:y:2018:i:2:p:272-301#repec:nbr:nberwo:21003#repec:red:sed011:1301#repec:sip:dpaper:07-006#repec:hkm:wpaper:262012#repec:eee:pubeco:v:93:y:2009:i:7-8:p:855-866#repec:red:issued:11-95#repec:aea:aecrev:v:61:y:1971:i:1:p:8-27#repec:don:donwpa:085"> <div class="pull-left" style="padding-right: 2px;"> <input type="submit" class="btn btn-default fa" name="ref" value="Export references "> as </div> <div class="col-xs-8" style="padding-left: 0;"> <select name="output" size="1"> <option value="0">HTML</option> <option value="0.5">HTML with abstract</option> <option value="1">plain text</option> <option value="1.5">plain text with abstract</option> <option value="2">BibTeX</option> <option value="3">RIS (EndNote, RefMan, ProCite)</option> <option value="4">ReDIF</option> <option value="6">JSON</option> </select> </div> </form> <ol class="list-group"><LI class="list-group-item downgate"> Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2015. 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"<B><A HREF="/a/eee/deveco/v167y2024ics0304387823001748.html">Migration and resource misallocation in China</A></B>," <A HREF="/s/eee/deveco.html">Journal of Development Economics</A>, Elsevier, vol. 167(C). </ol> </div> <div class="tab-pane fade" id="more" role="tabpanel" aria-labelledby="more-tab"> <H2> More about this item</H2><H3><A HREF="/j/">JEL</A> classification:</h3> <UL> <LI><A HREF="/j/D25.html"><B>D25</B></A> - Microeconomics - - Production and Organizations - - - Intertemporal Firm Choice: Investment, Capacity, and Financing</LI> <LI><A HREF="/j/H25.html"><B>H25</B></A> - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies</LI> <LI><A HREF="/j/E22.html"><B>E22</B></A> - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity</LI> </UL><P> <h3>Statistics</h3> <A HREF="http://logec.repec.org/scripts/paperstat.pl?h=RePEc:nbr:nberch:14527">Access and download statistics</A> </div>  <div class="tab-pane fade" id="correct" role="tabpanel" aria-labelledby="correct-tab"> <h2>Corrections</H2> <P>All material on this site has been provided by the respective publishers and authors. 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