LIST OF
FIGURES AND TABLES

Figure 1 Structure of Tax Revenues Including Goods and Services Tax, Income Tax, Property and Behavior Tax (2023) 6

Figure 2 Results of Cracking Down “Fake Enterprises”, “Bogus Exports” and “False Filing” (From August 2018 to the End of 2023) 13

Figure 3 Organizational Structure of the STA 25

Figure 4 Organizational Structure of Chinese Tax Authorities 27

Figure 5 Changes in the Number of Tax Staf in the Tax Authorities at All Levels Since 2018 30

Table 1 The National Aggregate Tax Revenue (2023) 6

Table 2 Social Security Contributions Collected by Tax Authorities (2023) 7

Table 3 Non-tax Revenue Collected by Tax Authorities (2023) 7

Table 4 STA’s Exchanges (2023) 15

Table 5 Organizational Structure of Tax Authorities at the Provincial Level and Below (2023) 27

Table 6 Changes in the Number of Tax Staf in the Tax Authorities at All Levels Since 2018 29

Table 7 Current Tax System (2023) 34

Table 8 Current Social Insurance System in China (2023) 42

Table 9 Tax Revenue by Region (2023) 47

Table 10 Tax Revenue by Industry (2023) 49

Table 11 Tax Revenue by Region and Industry (2023) 50

Table 12 Tax Revenue by Tax Category (2013—2023) 51

Table 13 Tax Revenue by Region (2013—2023) 52

Table 14 Share of Tax Revenue in GDP (2013—2023) 53

Table 15 Share of Tax Revenue in the General Public Budget Revenue (2013—2023) 53

Table 16 List of Agreements for the Avoidance of Double Taxation Between China and Other Countries 54

Table 17 Tax Arrangements Between the Chinese Mainland and Hong Kong SAR and Macao SAR 58

Table 18 Tax Agreement Between the Chinese Mainland and China’s Taiwan Region 58

Table 19 Multilateral Tax Conventions Signed by the Chinese Government 59

Table 20 TIEAs Signed by the Chinese Government 59