All Types of Taxes in China: Complete 2026 Guide with Filing Dates
China has 18 official tax categories, plus practical surcharges, withholding mechanisms, social security contributions, housing fund contributions, and legacy taxes that matter for business history. This guide explains every major tax type, the 2026 filing calendar, key deadlines, formulas, calculator tools, and official sources for taxpayers, students, expats, investors, importers, and business owners.
How China’s Tax System Is Organized
China’s State Taxation Administration groups taxes into three core families: goods and services taxes, income taxes, and property and behavior taxes. In practice, businesses also track education surtaxes, local education surtaxes, social security contributions, housing fund contributions, export VAT refund procedures, customs declarations, fapiao management, and monthly/quarterly reporting cycles.
Complete List of All Major Tax Types in China
The table below includes China’s official 18 taxes, plus practical surtaxes, payroll items, and legacy/replaced taxes. Some entries are taxes in the strict legal sense. Others, such as IIT withholding, social security, and housing fund, are compliance costs or payment mechanisms that taxpayers and employers must still plan carefully.
| No. | Tax / levy / contribution | Category | Who deals with it? | Typical timing | Key point |
|---|---|---|---|---|---|
| 1 | Value-Added Tax / VAT | Goods & services tax | Businesses selling/importing goods, services, intangible assets, or immovable property. | Usually monthly or quarterly; 2026 monthly deadlines follow the STA calendar. | General VAT rates include common 13%, 9%, and 6% categories, with special small-scale and zero-rate/export rules. |
| 2 | Consumption Tax / Excise Tax | Goods & services tax | Producers, importers, processors, or sellers of selected goods. | Often monthly with VAT-type filing cycle or at import/transaction stage. | Applies to specified goods such as tobacco, alcohol, high-end cosmetics, jewellery, fuel, automobiles, batteries, and coatings. |
| 3 | Vehicle Purchase Tax | Goods & services tax | Purchasers/importers of taxable vehicles. | Usually before vehicle registration. | Usually calculated on taxable vehicle consideration; common planning rate is 10%, subject to current policy exemptions. |
| 4 | Customs Duty | Goods & services tax / import-export tax | Importers, exporters, consignees, consignors, and owners of entry articles. | At customs declaration/clearance. | Can be ad valorem, specific, compound, or sliding duty depending on tariff classification and customs value. |
| 5 | Enterprise Income Tax / EIT / CIT | Income tax | Chinese enterprises and foreign enterprises with China-source income. | Monthly/quarterly provisional filing within 15 days after period-end; annual settlement within five months after year-end. | Standard enterprise income tax rate is commonly 25%, with incentive rates available for qualifying taxpayers. |
| 6 | Individual Income Tax / IIT | Income tax | Individuals earning salaries, labour remuneration, author’s remuneration, royalties, business income, dividends, property income, transfer income, and incidental income. | Monthly withholding; annual reconciliation for resident comprehensive income from March 1 to June 30 of the following year. | China has no joint tax return; spouses are assessed separately. |
| 7 | Land Appreciation Tax / LAT | Property & behavior tax | Taxpayers disposing of land-use rights or real estate at a gain. | Generally transaction/project settlement based. | Progressive rates generally range from 30% to 60% on appreciation amount. |
| 8 | Real Estate Tax | Property & behavior tax | Owners/users of business-use or leased real property. | Assessed annually, with local payment schedules. | Often based on original property value with deduction or rental income; local implementation matters. |
| 9 | Urban and Town Land Use Tax | Property & behavior tax | Taxpayers using land in cities, counties, towns, and mining districts. | Computed annually; local payment schedules vary. | Usually based on occupied land area multiplied by a local fixed amount per square metre. |
| 10 | Cultivated Land Occupation Tax | Property & behavior tax | Entities or individuals using cultivated land for housing or non-agricultural construction. | One-off tax when taxable occupation occurs. | Computed by area occupied and local rate. |
| 11 | Deed Tax | Property & behavior tax | Transferees of land-use rights or real estate ownership. | At transfer/registration stage. | Usually 3% to 5%, subject to local and policy-specific rules. |
| 12 | Resource Tax | Property & behavior tax | Exploiters of taxable natural resources. | Usually monthly/quarterly or activity based depending on resource and local rules. | Applies to resources such as crude oil, gas, coal, minerals, salt, water resources, and other taxable resources. |
| 13 | Vehicle and Vessel Tax | Property & behavior tax | Owners or users of taxable vehicles and vessels. | Usually annual, often connected with insurance/registration administration. | Fixed-amount tax based on vehicle/vessel class, engine size, tonnage, or local schedules. |
| 14 | Stamp Tax / Stamp Duty | Property & behavior tax / transaction tax | Parties concluding taxable documents or securities trading. | Transaction, monthly, or quarterly depending on taxpayer and document type. | Applies to taxable contracts, property transfer documents, business books, rights licences, and securities trading. |
| 15 | Urban Maintenance and Construction Tax | Surtax linked to VAT/consumption tax | Taxpayers paying VAT and/or consumption tax. | Usually filed with VAT/consumption tax cycle. | Common rates are 7% urban areas, 5% county areas, and 1% other areas, applied to VAT/consumption tax payable. |
| 16 | Tobacco Leaf Tax | Property & behavior tax | Purchasers of tobacco leaves in China. | Purchase/periodic filing based on rules. | Levied on the purchase of tobacco leaves. |
| 17 | Vessel Tonnage Tax | Property & behavior tax / port tax | Vessels entering Chinese ports from overseas. | When vessel enters port/licence period is selected. | Calculated based on net tonnage and licence period. |
| 18 | Environmental Protection Tax | Property & behavior tax | Enterprises and producers directly discharging taxable pollutants. | Usually periodic declaration depending on pollutant and local administration. | Applies to taxable air pollutants, water pollutants, solid waste, and noise. |
| 19 | Education Surcharge | Practical surtax | VAT/consumption tax taxpayers. | Usually filed with VAT/consumption tax cycle. | Commonly 3% of VAT and consumption tax payable. |
| 20 | Local Education Surcharge | Practical surtax | VAT/consumption tax taxpayers. | Usually filed with VAT/consumption tax cycle. | Commonly 2% of VAT and consumption tax payable. |
| 21 | Cultural Business Development Levy | Sector levy | Selected advertising and entertainment businesses. | Periodic filing depending on local and sector rules. | Relevant to certain culture, advertising, and entertainment activities. |
| 22 | Payroll IIT Withholding | Withholding mechanism | Employers and payers of taxable income. | Monthly filing/payment cycle. | Employers withhold IIT from employees and settle with tax authorities monthly. |
| 23 | Social Security Contributions | Payroll contribution | Employers and employees. | Monthly local contribution cycle. | Includes pension, medical, unemployment, maternity, and work-related injury insurance; city rates and bases vary. |
| 24 | Housing Fund Contributions | Payroll contribution | Employers and employees in many cities. | Monthly local contribution cycle. | Contribution rates and bases are local and can differ substantially by city. |
| 25 | Legacy: Agricultural Tax | Abolished tax | Historical relevance only. | Abolished in 2006. | Useful for historical tax context, not current ordinary compliance. |
| 26 | Legacy: Business Tax | Replaced/subsumed tax | Historical service-sector taxpayers. | Replaced through VAT reform. | May still appear in legacy disputes or historical documents. |
China Tax Filing Dates Calendar 2026
China’s ordinary monthly or quarterly filing period is generally based on filing within 15 days after the end of the month or quarter, but public holidays and weekends move several 2026 deadlines. This table includes the 2026 national filing dates commonly used for VAT, consumption tax, urban maintenance and construction tax, education surtaxes, and other monthly/quarterly filings that follow the standard calendar.
| Date | Status | Tax / event | Who should care? | What is due? |
|---|---|---|---|---|
| January 1, 2026 | Checking | VAT Law implementation | VAT taxpayers, finance teams, importers/exporters, FIEs | China’s VAT Law and implementing regulation entered into force. Businesses should review VAT scope, input credit, invoice, refund and exemption positions. |
| January 20, 2026 | Checking | January filing deadline for December 2025 period / Q4 2025 where applicable | Monthly and quarterly filers | Deadline extended from ordinary 15th due to New Year holiday. Commonly relevant to VAT, consumption tax, surtaxes and period-based filings. |
| February 24, 2026 | Checking | February filing deadline for January 2026 period | Monthly filers | Deadline extended due to Spring Festival holiday period. |
| March 1, 2026 | Checking | Annual IIT reconciliation window opens | Resident individuals with comprehensive income reconciliation obligations | Annual reconciliation for 2025 comprehensive income begins. |
| March 16, 2026 | Checking | March filing deadline for February 2026 period | Monthly filers | Deadline moved because March 15 falls on Sunday. |
| April 20, 2026 | Checking | April filing deadline for March 2026 period / Q1 2026 where applicable | Monthly and quarterly filers | Deadline extended due to Qingming Festival holiday. Relevant to monthly VAT-style filings and quarterly EIT provisional filings where quarter-based. |
| May 22, 2026 | Checking | May filing deadline for April 2026 period | Monthly filers | Deadline extended due to Labour Day holiday. |
| May 31, 2026 | Checking | Annual CIT reconciliation for 2025 tax year | Calendar-year enterprises | Annual enterprise income tax return and settlement for the 2025 year, generally within five months after year-end. |
| June 15, 2026 | Checking | June filing deadline for May 2026 period | Monthly filers | Ordinary monthly tax filing and payment deadline. |
| June 30, 2026 | Checking | Annual IIT reconciliation closes for 2025 tax year | Resident individuals required to reconcile comprehensive income | Final day of the ordinary annual IIT reconciliation period for 2025 comprehensive income. |
| July 15, 2026 | Checking | July filing deadline for June 2026 period / Q2 2026 where applicable | Monthly and quarterly filers | Ordinary monthly filing deadline and Q2 period filing point for quarterly taxpayers. |
| August 17, 2026 | Checking | August filing deadline for July 2026 period | Monthly filers | Deadline moved because August 15 falls on Saturday. |
| September 15, 2026 | Checking | September filing deadline for August 2026 period | Monthly filers | Ordinary monthly tax filing and payment deadline. |
| October 26, 2026 | Checking | October filing deadline for September 2026 period / Q3 2026 where applicable | Monthly and quarterly filers | Deadline extended due to National Day holiday. Relevant to monthly VAT-style filings and quarterly EIT provisional filings where quarter-based. |
| November 16, 2026 | Checking | November filing deadline for October 2026 period | Monthly filers | Deadline moved because November 15 falls on Sunday. |
| December 15, 2026 | Checking | December filing deadline for November 2026 period | Monthly filers | Ordinary monthly tax filing and payment deadline. |
| December 31, 2026 | Checking | China tax year ends | Enterprises, individuals, employers and investors | Calendar tax year closes. Reconcile books, fapiao, VAT ledgers, payroll, IIT, social contributions, customs, related-party data, and asset transfers. |
| March 1, 2027 | Checking | Annual IIT reconciliation opens for 2026 tax year | Resident individuals | Ordinary annual reconciliation period starts for 2026 comprehensive income, subject to then-current official guidance. |
| May 31, 2027 | Checking | Annual CIT reconciliation for 2026 tax year | Calendar-year enterprises | Annual enterprise income tax settlement for 2026 tax year is generally due within five months after year-end. |
| June 30, 2027 | Checking | Annual IIT reconciliation closes for 2026 tax year | Resident individuals | Ordinary final day for annual IIT reconciliation for 2026 comprehensive income, subject to then-current official guidance. |
Tax Date Patterns by Tax Type
Not every Chinese tax has one national fixed date. Some taxes follow the monthly or quarterly declaration calendar. Others are annual, transaction-based, import-based, property-based, or locally scheduled.
| Tax type | Normal date pattern | Important 2026 planning note |
|---|---|---|
| VAT | Monthly or quarterly; normally within 15 days after period-end, adjusted by official 2026 filing calendar. | VAT Law implementation from January 1, 2026 means taxpayers should review invoices, input VAT, deemed supplies, refunds and exemptions. |
| Consumption tax | Monthly/periodic or at import stage depending on goods. | Usually tracked with VAT and surtax calculations for specified goods. |
| Vehicle purchase tax | Before vehicle registration or taxable vehicle administration event. | Check EV and policy-based exemptions or reductions before purchase/registration. |
| Customs duty | At import/export declaration and customs clearance. | Classification, valuation, origin and special duty status control the calculation. |
| Enterprise income tax | Monthly or quarterly provisional filing within 15 days after period-end; annual settlement within five months after year-end. | For calendar-year 2026, annual CIT settlement is generally by May 31, 2027. |
| Individual income tax | Monthly withholding; annual reconciliation from March 1 to June 30 following the tax year for relevant residents. | For 2025 comprehensive income, reconciliation runs March 1 to June 30, 2026. |
| Land appreciation tax | Project/transaction based; timing depends on real estate transfer and local settlement rules. | Real estate developers and property sellers should plan LAT before disposal or project settlement. |
| Real estate tax | Annual, often split by local payment windows. | Business-use or leased property can trigger real estate tax; local payment notices control due dates. |
| Urban and town land use tax | Annual with local payment schedules. | Calculated by occupied land area and local fixed rate. |
| Cultivated land occupation tax | One-off when taxable occupation occurs. | Relevant before non-agricultural construction on cultivated land. |
| Deed tax | At transfer/registration of land-use rights or real estate. | Property buyers should budget before registration. |
| Resource tax | Periodic or activity-based depending on resource category. | Mining, energy and natural resource companies need local rules and resource classification. |
| Vehicle and vessel tax | Usually annual and often linked to vehicle/vessel administration. | Insurance/registration processes often collect or verify the tax. |
| Stamp tax | Transaction, monthly, quarterly or securities-trading based depending on document/activity. | Contracting teams should map document type before signing. |
| Urban maintenance and construction tax | Generally follows VAT/consumption tax filing cycle. | Calculate after VAT and consumption tax payable. |
| Tobacco leaf tax | Purchase/periodic declaration based on tobacco leaf purchase activity. | Relevant to tobacco leaf purchasers, not ordinary businesses. |
| Vessel tonnage tax | At port entry/licence-period administration. | Relevant to vessels entering Chinese ports from overseas. |
| Environmental protection tax | Periodic declaration depending on pollutant type and local administration. | Pollutant discharge data and environmental monitoring records are critical. |
| Social security and housing fund | Usually monthly local payroll cycle. | Rates, bases and deadlines vary by city and local bureau. |
Important China Tax Formulas
The following formulas are simplified planning formulas. Real filing depends on tax registration, local tax bureau rules, taxpayer classification, invoice validity, exemptions, incentives, customs classification, and official filing utilities.
VAT payable
\[ \text{VAT Payable} = \text{Output VAT} - \text{Creditable Input VAT} \]
\[ \text{Output VAT} = \text{Taxable Sales} \times \text{VAT Rate} \]
Reverse VAT from tax-inclusive price
\[ \text{Taxable Sales} = \frac{\text{VAT-Inclusive Price}}{1+\text{VAT Rate}} \]
\[ \text{VAT Amount} = \text{VAT-Inclusive Price} - \text{Taxable Sales} \]
Consumption tax
\[ \text{Consumption Tax} = \text{Sales Amount} \times \text{Ad Valorem Rate} \]
\[ \text{Consumption Tax} = \text{Quantity} \times \text{Specific Tax Rate} \]
Some goods may use a compound calculation combining value-based and quantity-based components.
Enterprise income tax
\[ \text{EIT Payable} = \text{Taxable Income} \times \text{Applicable EIT Rate} - \text{Tax Credits} \]
\[ \text{Taxable Income} = \text{Revenue} - \text{Deductible Costs} - \text{Deductible Expenses} \pm \text{Tax Adjustments} \]
Individual income tax withholding
\[ \text{Taxable Comprehensive Income} = \text{Income} - \text{Basic Deduction} - \text{Special Deductions} - \text{Additional Deductions} \]
\[ \text{IIT Payable} = \text{Taxable Income} \times \text{Rate} - \text{Quick Deduction} \]
Urban construction tax and education surtaxes
\[ \text{Urban Construction Tax} = (\text{VAT Payable}+\text{Consumption Tax}) \times \text{Local Rate} \]
\[ \text{Education Surtax} = (\text{VAT Payable}+\text{Consumption Tax}) \times 3\% \]
\[ \text{Local Education Surtax} = (\text{VAT Payable}+\text{Consumption Tax}) \times 2\% \]
Real estate tax
\[ \text{Real Estate Tax} = \text{Original Property Value} \times (1-\text{Local Deduction}) \times 1.2\% \]
\[ \text{Real Estate Tax on Rent} = \text{Rental Income} \times 12\% \]
Urban and town land use tax
\[ \text{Land Use Tax} = \text{Occupied Land Area} \times \text{Local Rate per Square Metre} \]
Land appreciation tax
\[ \text{Appreciation Amount} = \text{Transfer Income} - \text{Deductible Items} \]
\[ \text{LAT} = \text{Appreciation Amount} \times \text{Progressive Rate} - \text{Quick Deduction} \]
Customs duty
\[ \text{Customs Duty} = \text{Dutiable Value} \times \text{Duty Rate} \]
\[ \text{Import VAT Base} = \text{Dutiable Value}+\text{Customs Duty}+\text{Consumption Tax} \]
Deed tax
\[ \text{Deed Tax} = \text{Transaction Value} \times \text{Applicable Deed Tax Rate} \]
Social security and housing fund
\[ \text{Contribution} = \text{Contribution Base} \times \text{Local Contribution Rate} \]
Contribution bases and rates are city-specific and must be checked locally.
Mini China Tax Calculators for This Article
These embedded calculators are educational examples for your RevisionTown article. They do not replace official e-tax bureau filing, fapiao validation, customs classification, local bureau review, or professional advice.
VAT + surtax calculator
Real estate tax calculator
Related CalculatorWallah Tools for China Tax Planning
CalculatorWallah does not appear to have a China-specific income tax calculator in the verified pages reviewed for this article. The tools below are still useful for China-focused educational calculations when users manually enter China rates and values.
Browse tax calculators for VAT, property tax, capital gains, payroll, tax documents, and planning workflows.
Open Tax Calculators HubUse for adding VAT, removing VAT, reverse VAT, comparing country presets, and building manual VAT breakdowns with China rates.
Open VAT CalculatorUseful for explaining property-value formulas, rate formats, exemptions, service charges, and local tax-bill structure.
Open Property Tax CalculatorUseful for teaching gain formulas. For China, users must apply China-specific rates and exemptions manually.
Open Capital Gains CalculatorHelpful for import/export, expat salary, cross-border invoices, and foreign-currency tax examples.
Open Currency ConverterNot a China GST tool, but useful for comparing GST/VAT-style tax-inclusive and tax-exclusive calculation logic.
Open GST CalculatorHow to Build a China Tax Compliance Calendar
China tax compliance is not a once-a-year task. VAT, consumption tax, surtaxes, IIT withholding, social security, housing fund, EIT provisional filing, customs and fapiao controls all operate on different cycles.
- Classify the taxpayer. Identify whether the taxpayer is an individual, employer, general VAT taxpayer, small-scale VAT taxpayer, foreign-invested enterprise, importer, exporter, real estate developer, resource company, or platform business.
- List taxes triggered by activity. Selling goods may trigger VAT; producing luxury goods may trigger consumption tax; importing goods may trigger customs duty, import VAT and import consumption tax; payroll triggers IIT withholding and social contributions.
- Map monthly and quarterly due dates. Use the official 2026 monthly filing calendar for monthly and quarterly tax declarations.
- Track annual reconciliations. CIT settlement is generally within five months after year-end. IIT annual reconciliation runs from March 1 to June 30 of the following year for qualifying resident individuals.
- Separate transaction taxes. Deed tax, vehicle purchase tax, customs duty, vessel tonnage tax, land appreciation tax, and stamp tax can be triggered by a specific transaction rather than a normal monthly tax cycle.
- Reconcile invoices and records. Match sales, purchases, fapiao, VAT input credits, payroll, social security, customs documents, contracts, assets, and bank statements before filing.
- Check local rules. Real estate tax, land-use tax, vehicle/vessel tax, social security, housing fund, environmental protection tax, and some deadlines vary by locality.
- Save proof of filing and payment. Keep e-tax bureau acknowledgements, tax payment receipts, customs declarations, VAT invoices, payroll records, contracts, asset transfer documents, and local tax bureau notices.
Tax Type by Taxpayer Profile
Employees and expats
Employees mainly deal with individual income tax withholding, annual IIT reconciliation, social security contributions, housing fund, and special additional deductions. Foreign individuals should check residence status, six-year rule exposure, treaty relief, and employer withholding.
Chinese companies and FIEs
Companies commonly track VAT, EIT/CIT, consumption tax where relevant, urban construction tax, education surtaxes, stamp tax, payroll IIT withholding, social security, housing fund, annual CIT reconciliation, related-party reporting, and local tax bureau filings.
Importers and exporters
Importers/exporters must manage customs duty, import VAT, import consumption tax, export VAT refund, tariff classification, customs value, origin rules, bonded processing, foreign exchange documentation, and port/customs deadlines.
Real estate businesses
Real estate developers and property businesses may deal with VAT, EIT, LAT, deed tax, real estate tax, urban and town land use tax, stamp tax, and local project settlement rules.
Resource and industrial companies
Mining, energy and industrial companies may face resource tax, environmental protection tax, VAT, consumption tax for specified goods, customs duties, EIT, and local land-use taxes.
Individuals with property or investments
Individuals may face IIT on wages, business income, dividends, property leasing, transfer gains, incidental income, deed tax on real estate acquisition, vehicle/vessel tax, and VAT-related rules on certain property sales.
Frequently Asked Questions About Taxes in China
How many official taxes does China have?
China’s official tax system has 18 tax types, grouped into goods and services taxes, income taxes, and property and behavior taxes.
What are the main taxes in China?
The main taxes include VAT, consumption tax, vehicle purchase tax, customs duty, enterprise income tax, individual income tax, land appreciation tax, real estate tax, urban and town land use tax, deed tax, resource tax, vehicle and vessel tax, stamp tax, urban maintenance and construction tax, tobacco leaf tax, vessel tonnage tax, and environmental protection tax.
When did China’s VAT Law take effect?
China’s VAT Law and implementing regulation took effect on January 1, 2026.
What are China’s main 2026 monthly tax filing deadlines?
The 2026 monthly filing deadlines are January 20, February 24, March 16, April 20, May 22, June 15, July 15, August 17, September 15, October 26, November 16, and December 15.
When is China annual CIT reconciliation due?
For a calendar-year enterprise, annual enterprise income tax reconciliation is generally due within five months after year-end. For the 2026 tax year, that generally means May 31, 2027, unless changed by official guidance or special circumstances.
When is China annual IIT reconciliation due?
Annual IIT reconciliation for qualifying resident individuals generally runs from March 1 to June 30 of the year following the tax year.
Does China have inheritance tax?
China currently does not have inheritance tax, estate tax, gift tax, or net wealth tax.
Does China have local or provincial income tax?
China does not have a separate local or provincial income tax comparable to some other countries. However, local surtaxes, property taxes, social contributions and local administrative rules can still apply.
What is urban maintenance and construction tax?
It is a surtax imposed on VAT and consumption tax payable. Common location-based rates are 7% for urban areas, 5% for county areas, and 1% for other areas.
Are social security and housing fund taxes?
They are usually treated as payroll contributions rather than income taxes, but they are important employer and employee costs in China. Rates, bases and deadlines vary by city.
What is land appreciation tax?
Land appreciation tax applies to gains from disposal of land-use rights or real estate. It uses progressive rates and is especially important in real estate transactions and development projects.
What is China consumption tax?
Consumption tax is an excise-style tax on specified goods such as tobacco, alcohol, high-end cosmetics, jewellery, gasoline, automobiles, batteries and coatings. The calculation can be based on value, quantity, or both.
Official Sources and Reference Links
These links support the article and help readers verify deadlines, tax types, rates, formulas and calculator assumptions.
| Source | Use it for | Link |
|---|---|---|
| State Taxation Administration: Tax Type | Official 18 China tax categories and grouping. | Open STA tax type page |
| State Council: VAT Law Implementing Regulation | VAT Law implementation regulation effective January 1, 2026. | Open State Council release |
| China Tax Filing and Payment Deadlines 2026 | 2026 filing-deadline calendar with holiday adjustments. | Open 2026 calendar guide |
| Guangdong Tax Bureau 2026 Tax Calendar | Official local tax bureau calendar table for 2026 monthly deadlines. | Open tax calendar |
| China Individual Income Tax Annual Reconciliation Rules | March 1 to June 30 annual IIT reconciliation period. | Open IIT source |
| PwC China Corporate Tax Administration | CIT monthly/quarterly provisional filing and annual settlement timing. | Open CIT administration |
| PwC China Individual Tax Administration | IIT withholding and annual reconciliation administration. | Open IIT administration |
| PwC China Corporate Other Taxes | VAT, customs duty, consumption tax, real estate tax, land-use tax, LAT, stamp tax, deed tax, payroll, social security, surtaxes. | Open corporate other taxes |
| PwC China Individual Other Taxes | Consumption tax, surtaxes, no wealth/inheritance/gift tax, real estate tax, land-use tax, LAT and customs duty context. | Open individual other taxes |
| CalculatorWallah Tax Calculators Hub | Related calculator tools for VAT, property tax, capital gains, tax documents and planning workflows. | Open Tax Calculators Hub |
| CalculatorWallah VAT Calculator | Add VAT, remove VAT, reverse VAT and compare VAT-style calculations. | Open VAT Calculator |
| CalculatorWallah Property Tax Calculator | Property-value formula teaching and local property-tax estimate structure. | Open Property Tax Calculator |
| CalculatorWallah Capital Gains Tax Calculator | Gain formula education; users must manually adapt to China-specific tax treatment. | Open Capital Gains Calculator |
| CalculatorWallah Currency Converter | Currency conversion for import/export, expat salary and cross-border examples. | Open Currency Converter |
Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, accounting, customs, payroll, or investment advice. Confirm final rates, deadlines and filing obligations through official China tax portals, local bureaus, current notices and qualified advisers.