Other Taxes
其他税种 — Stamp Tax, Deed Tax, Environmental Protection Tax, and others
Other Taxes 其他税种
Stamp Tax 印花税
Stamp Tax Law (印花税法) Adopted June 10, 2021. Effective July 1, 2022.
Levied on the execution of taxable documents and securities transactions within China.
Deed Tax 契税
Deed Tax Law (契税法) Adopted August 11, 2020. Effective September 1, 2021.
Levied on the transfer of land use rights and house ownership. Rate: 3–5%.
Environmental Protection Tax 环境保护税
Environmental Protection Tax Law (环境保护税法) Adopted December 25, 2016. Effective January 1, 2018.
Replaced the previous pollution discharge fee system. Taxpayers: entities and other producers/operators that discharge taxable pollutants directly into the environment.
Resource Tax 资源税
Resource Tax Law (资源税法) Adopted August 26, 2019. Effective September 1, 2020.
Levied on the exploitation of mineral products and production of salt within China.
Other Taxes
| Tax | Chinese | Key Feature |
|---|---|---|
| Vehicle Purchase Tax | 车辆购置税 | 10% on purchase of automobiles |
| Urban Maintenance & Construction Tax | 城市维护建设税 | Surtax on VAT/Consumption Tax (1–7%) |
| Cultivated Land Occupation Tax | 耕地占用税 | One-time tax on conversion of farmland |
| Land Value Increment Tax | 土地增值税 | Progressive rates 30–60% on land appreciation |
| Tonnage Tax | 船舶吨税 | On foreign vessels entering Chinese ports |
| Tobacco Tax | 烟叶税 | 20% on purchase of tobacco leaves |
👉 STA Documents
STA interpretation documents and Q&As related to property taxes, real estate taxes, and urban land use tax
Tax Incentives
税收优惠 — Preferential tax policies for enterprises and foreign investors
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