China
Tax Rate Details
VAT
Standard Rate
Most goods and services
Reduced Rate
Agricultural products, transportation, etc.
Service Rate
Modern services, financial services
Small Scale Taxpayer
Small-scale taxpayer rate
Zero Rate
Exports, specific goods
Corporate Income Tax
Standard Rate
General enterprises
Small Micro Enterprises
Small and micro enterprises
High-Tech Enterprises
High-tech enterprises
Personal Income Tax
Level 1
Taxable income 0-3,000 yuan (after deducting 5,000 yuan basic deduction)
Level 2
Taxable income 3,000-12,000 yuan (after deducting 5,000 yuan basic deduction)
Level 3
Taxable income 12,000-25,000 yuan (after deducting 5,000 yuan basic deduction)
Level 4
Taxable income 25,000-35,000 yuan (after deducting 5,000 yuan basic deduction)
Level 5
Taxable income 35,000-55,000 yuan (after deducting 5,000 yuan basic deduction)
Level 6
Taxable income 55,000-80,000 yuan (after deducting 5,000 yuan basic deduction)
Level 7
Taxable income over 80,000 yuan (after deducting 5,000 yuan basic deduction)
Consumption Tax
Tobacco
Cigarettes
Luxury Goods
Luxury goods
Alcohol
Alcoholic beverages
Motor Vehicles
Motor vehicles
Data Sources
Source:
Official tax authorities and government websites. Data compiled from multiple reliable sources including national tax administration websites, official government publications, and verified financial databases. All rates are current for 2025.
Last Updated: 2025-01-15
Tax Type Sources:
VAT:
国家税务总局 (State Administration of Taxation)
Effective Date: 2025-01-01
https://www.chinatax.gov.cn/增值税税率根据《中华人民共和国增值税暂行条例》。2025年税率保持不变，标准税率13%，低税率9%/6%，小规模纳税人征收率3%。
Personal Income Tax:
国家税务总局 (State Administration of Taxation)
Effective Date: 2025-01-01
https://www.chinatax.gov.cn/个人所得税税率根据《中华人民共和国个人所得税法》。表中的金额为应纳税所得额（月收入减去基本减除费用5000元及专项扣除、专项附加扣除等后的金额），而非实际月收入。例如：实际月收入8000元，扣除5000元后应纳税所得额为3000元，适用第一档3%税率。2025年税率保持不变。
Corporate Income Tax:
国家税务总局 (State Administration of Taxation)
Effective Date: 2025-01-01
https://www.chinatax.gov.cn/企业所得税税率根据《中华人民共和国企业所得税法》。2025年一般企业税率为25%，小型微利企业优惠税率20%，高新技术企业优惠税率15%。
Country data last updated: 2025-01-15
This data is for reference only. Tax rates may vary by region, product type, and other factors. Please consult a qualified tax professional for accurate tax calculations.