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CHINA CORPORATE INCOME TAX

INFORMATION OF GENERAL INTERESTS ON ENTERPRISE TAXES

Appendix 3: Revenue Breakdown by Type of Taxes in 1997

Revenue Breakdown by Type of Taxes in 1997

Type of Tax Revenue ( in billion yuan) Proportion to Total Revenue (%) Proportion to GDP (‰)
VAT 348.13 42.3 46.4
Consumption Tax 71.11 8.6 9.6
Business Tax 135.34 16.4 18.1
Enterprise Income Tax 93.17 11.3 12.5
Income Tax on Enterprises with Foreign investment and Foreign Enterprises 14.31 1.7 1.9
Individual Income Tax 25.99 3.2 3.5
Resource Tax 5.66 0.7 0.8
City and Township Land Use Tax 4.40 0.5 0.6
City maintenance and Construction Tax 27.23 3.3 3.6
Farmland Occupation Tax 3.39 0.4 0.5
Fixed Assets investment Orientation Regulation Tax 7.83 1.0 1.0
House Property Tax and Urban Real Estate Tax 12.39 1.5 1.7
Vehicle and Vessel Usage Tax and Vehicle and Vessel Usage Plate Tax 1.72 0.2 0.2
Stamp Tax 26.63 3.2 3.6
Deed Tax 3.60 0.4 0.5
Slaughter Tax 2.39 0.3 0.3
Agriculture Tax and Animal Husbandry Tax 34.75 4.2 4.6
Customs Duties 31.95 3.9 4.3
Total 823.40 100.0 110.1

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