China

Paying Taxes in

China

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Employer paid - Social security/housing fund contributions 1 online filing 192 44.0% gross salaries 49.6
Corporate income tax 1 online filing 74 20.0% taxable profits 5.4
Urban maintenance tax 0 paid jointly 7.0% VAT 3.5
Education surcharge 0 paid jointly 3.0% VAT 1.5
Stamp duty 1 online filing 0.03% transactions 1
Real estate tax 1 1.2% 80% building value 1
Levies for construction and Maintenance of River projects 0 paid jointly 1.0% VAT and business tax 0.5
Business tax 1 5.0% capital gain 0.5
Land use tax 1 online filing CNY 6 per square meter land area 0.4
Value added tax (VAT) 1 online filing 132 17.0% value added not included
Totals: 7 398 63.5
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