Tax System

China's current tax framework was put in place after the tax reform in 1994 to meet the needs of the socialist market economy. Since the beginning of 21st century, the Chinese government has made a series of adjustments and improvements to the tax system, which has guaranteed the government's revenue and contributed to the country's rapid economic growth.

Tax Type

There are eighteen different kinds of taxes in China, which can be divided into three categories according to their nature.

Tax Collection and Administration

Since the start of the 21st century, the STA has further deepened the reform of tax collection and administration. Compliance risk management and taxpayer segmentation have been implemented, which greatly enhanced the quality and efficiency of tax administration.

International Exchanges and Cooperation

Being an active player in international tax arena, the STA works closely with international partners in exchange of information,cross-border collaboration and multilateral actions. The STA is committed to cooperating with other tax jurisdictions to ensure an open, vibrant and level playing field, contributing to the balanced and sustainable development of the global economy.