For taxation in Imperial China, see Taxation in premodern China. For taxation in the Republic of China (Taiwan), see Taxation in Taiwan.
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Taxes provide the most important revenue source for the Government of the People's Republic of China. Tax is a key component of macro-economic policy, and greatly affects China's economic and social development. With the changes made since the 1994 tax reform, China has sought to set up a streamlined tax system geared to a socialist market economy.
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.[1][2][3][4][5][6][7][8] The 2017 World Bank "Doing Business" 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.[9]
The government agency in charge of tax policy is the Ministry of Finance. For tax collection, it is the State Administration of Taxation.
As part of a US$586 billion economic stimulus package in November 2008, the government planned to reform VAT, stating that the plan could cut corporate taxes by 120 billion yuan.[10]
^Mary Swire (January 27, 2014). "China's Tax Revenues Rose By 9.8 Percent In 2013". Tax-News.com. Archived from the original on 2014-12-24. Retrieved 2014-12-23.
^"2015年国民经济和社会发展统计公报". Archived from the original on 2020-01-28. Retrieved 2021-04-29.
^"中华人民共和国2016年国民经济和社会发展统计公报". Archived from the original on 2020-01-29. Retrieved 2021-04-29.
^"中华人民共和国2017年国民经济和社会发展统计公报". Archived from the original on 2020-02-02. Retrieved 2021-04-29.
^"2018年国民经济和社会发展统计公报". Archived from the original on 2020-09-23. Retrieved 2021-04-29.
^"中华人民共和国2019年国民经济和社会发展统计公报". Archived from the original on 2022-04-28. Retrieved 2022-04-28.
^"中华人民共和国2020年国民经济和社会发展统计公报". Archived from the original on 2021-04-11. Retrieved 2022-04-28.
^"中华人民共和国2021年国民经济和社会发展统计公报". Archived from the original on 2022-06-15. Retrieved 2022-04-28.
^"China's reputation for low-cost manufacturing under attack". The Economist. 2017-01-14. ISSN 0013-0613. Archived from the original on 2017-01-26. Retrieved 2017-01-27.
^"China plans 10 major steps to spark growth as fiscal, monetary policies ease" (website location) Xinhuanet, 9 November 2008
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