CHINESE
Home About SAT News Tax System Tax Revenue Exchanges and Cooperation Hot Topics
Revenue Statistics
 

◇ Tax Revenue in 2015
◇ Tax Revenue Growth (1993-2015)
◇ Tax Revenue by Tax Category
◇ The Ratio of Tax Revenue to GDP
◇ The Ratio of Tax Revenue to Fiscal Revenue


Since the fiscal reform in 1994, China's tax revenue has been rising steadily with the country's economic growth. The tax revenue increased from 507.1 billion RMB in 1994 to 13.6 trillion RMB in 2015, while the ratio of tax revenue to GDP grew from 10.5% in 1994 to 20.1% in 2015, providing a strong financial support to China's economic growth and prosperity.
Unless otherwise specified, tax revenue for the purpose of this report includes VAT and Excise Tax levied on imported goods by the Customs without subtracting export refunds, but excludes Customs Duty and Vessel Tonnage Tax.


Tax Revenue in 2015
China's gross tax revenues in 2015 were 13.6 trillion RMB. 12.3 trillion RMB was collected by the SAT and 1.3 trillion RMB by the Customs authorities, accounting for 90.7% and 9.3% of the total respectively. ( See Figure 7 )



Tax Revenue Growth (1993-2015)
Calculated in comparable terms, tax revenue in 2015 increased on the previous year by 648.1 billion RMB, an increase of 5.0%. ( See Figure 8 )



Tax Revenue by Tax Category
In 2015, the revenue from Goods and Services Taxes (GST) (including Vehicle Purchase Tax), Income Taxes, Property and Behavior Taxes represented 56%, 27% and 17% of the total tax revenues, respectively. ( See Figure 9 )



Collections from value added tax (VAT), corporate income tax, business tax, excise tax, and individual income tax represented 32%, 21%, 14%, 8% and 6% of the total tax revenues, respectively. ( See Figure 10 )



The Ratio of Tax Revenue to GDP
In 2015, the tax to GDP ratio was 20.1%, exceeding 20% for 5 consecutive years. (See Table 6)



The Ratio of Tax Revenue to Fiscal Revenue
In 2015, tax revenue (without subtracting export refunds) accounted for 89.4% of fiscal revenue.(See Table 7)


Copyright © State Administration of Taxation of The People's Republic of China. All Rights Reserved