Paying Taxes in China

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in China, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security/housing fund contributions1online filing19244.0%gross salaries49.6 
Corporate income tax1online filing9620.0%taxable profits5.8 
Urban maintenance tax0paid jointly-7.0%VAT3.5 
Education surcharge0paid jointly-3.0%VAT1.5 
Stamp duty1online filing-0.0%transactions1 
Real estate tax1 -1.2%80% building value0.9 
Levies for construction and Maintenance of River projects0paid jointly-1.0%VAT and business tax0.5 
Business tax1 -5.0%capital gain0.5 
Land use tax1online filing-RMB6 per square meterland area0.4 
Value added tax (VAT)1online filing21617.0%value added not included
Totals:7 504  63.8 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.