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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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