59 datasets found
  1. T

    China Corporate Tax Rate

    • tradingeconomics.com
    • fa.tradingeconomics.com
    • +13more
    csv, excel, json, xml
    Updated May 26, 2017
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    TRADING ECONOMICS (2017). China Corporate Tax Rate [Dataset]. https://tradingeconomics.com/china/corporate-tax-rate
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    csv, excel, json, xmlAvailable download formats
    Dataset updated
    May 26, 2017
    Dataset authored and provided by
    TRADING ECONOMICS
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 31, 1997 - Dec 31, 2025
    Area covered
    China
    Description

    The Corporate Tax Rate in China stands at 25 percent. This dataset provides - China Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

  2. Annual growth rate of corporate income tax revenue in China 2014-2024

    • statista.com
    Updated Jul 9, 2025
    + more versions
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    Statista (2025). Annual growth rate of corporate income tax revenue in China 2014-2024 [Dataset]. https://www.statista.com/statistics/455362/china-corporate-income-tax-revenue-growth-rate/
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    Dataset updated
    Jul 9, 2025
    Dataset authored and provided by
    Statistahttp://statista.com/
    Area covered
    China
    Description

    This graph shows the annual growth of corporate income tax revenue in China from 2014 to 2024. In 2024, revenues from corporate income tax in China decreased by *** percent compared to the previous year.

  3. T

    China Personal Income Tax Rate

    • tradingeconomics.com
    • es.tradingeconomics.com
    • +13more
    csv, excel, json, xml
    Updated May 27, 2017
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    TRADING ECONOMICS (2017). China Personal Income Tax Rate [Dataset]. https://tradingeconomics.com/china/personal-income-tax-rate
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    excel, csv, xml, jsonAvailable download formats
    Dataset updated
    May 27, 2017
    Dataset authored and provided by
    TRADING ECONOMICS
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 31, 2003 - Dec 31, 2025
    Area covered
    China
    Description

    The Personal Income Tax Rate in China stands at 45 percent. This dataset provides - China Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

  4. T

    CORPORATE TAX RATE by Country in ASIA

    • tradingeconomics.com
    csv, excel, json, xml
    Updated May 28, 2017
    + more versions
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    TRADING ECONOMICS (2017). CORPORATE TAX RATE by Country in ASIA [Dataset]. https://tradingeconomics.com/country-list/corporate-tax-rate?continent=asia
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    json, xml, csv, excelAvailable download formats
    Dataset updated
    May 28, 2017
    Dataset authored and provided by
    TRADING ECONOMICS
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    2025
    Area covered
    Asia
    Description

    This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

  5. C

    China Tax Revenue

    • ceicdata.com
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    CEICdata.com, China Tax Revenue [Dataset]. https://www.ceicdata.com/en/indicator/china/tax-revenue
    Explore at:
    Dataset provided by
    CEICdata.com
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Nov 1, 2023 - Dec 1, 2024
    Area covered
    China
    Description

    Key information about China Tax Revenue

    • China Tax Revenue was reported at 179.241 USD bn in Dec 2024.
    • This records an increase from the previous figure of 154.587 USD bn for Nov 2024.
    • China Tax Revenue data is updated monthly, averaging 73.674 USD bn from Jan 1995 to Dec 2024, with 346 observations.
    • The data reached an all-time high of 334.352 USD bn in Jan 2018 and a record low of 3.064 USD bn in Feb 1995.
    • China Tax Revenue data remains active status in CEIC and is reported by CEIC Data.
    • The data is categorized under World Trend Plus’s Global Economic Monitor – Table: Tax Revenue: USD: Monthly.

    CEIC converts monthly Tax Revenue into USD. The Ministry of Finance provides Tax Revenue in local currency. Federal Reserve Board average market exchange rate is used for currency conversions.

  6. H

    Hong Kong SAR, China HK: Total Tax Rate: % of Profit

    • ceicdata.com
    Updated Mar 15, 2018
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    CEICdata.com (2018). Hong Kong SAR, China HK: Total Tax Rate: % of Profit [Dataset]. https://www.ceicdata.com/en/hong-kong/company-statistics/hk-total-tax-rate--of-profit
    Explore at:
    Dataset updated
    Mar 15, 2018
    Dataset provided by
    CEICdata.com
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 1, 2006 - Dec 1, 2017
    Area covered
    Hong Kong
    Variables measured
    Enterprises Statistics
    Description

    Hong Kong HK: Total Tax Rate: % of Profit data was reported at 22.900 % in 2017. This stayed constant from the previous number of 22.900 % for 2016. Hong Kong HK: Total Tax Rate: % of Profit data is updated yearly, averaging 23.000 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 24.100 % in 2008 and a record low of 22.600 % in 2013. Hong Kong HK: Total Tax Rate: % of Profit data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Hong Kong – Table HK.World Bank: Company Statistics. Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

  7. Total tax rate for medium sized businesses APAC 2020, by country

    • statista.com
    Updated Nov 29, 2025
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    Statista (2025). Total tax rate for medium sized businesses APAC 2020, by country [Dataset]. https://www.statista.com/statistics/730714/asia-pacific-total-tax-rate-for-medium-sized-businesses-by-country/
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    Dataset updated
    Nov 29, 2025
    Dataset authored and provided by
    Statistahttp://statista.com/
    Time period covered
    2020
    Area covered
    APAC, Asia
    Description

    In 2020, the tax rate for medium sized businesses in China was the highest at approximately **** percent of all commercial profits. Contrastingly, the tax rate for medium sized businesses in Brunei was just eight percent of all profits in 2020.

  8. H

    Hong Kong SAR, China HK: Time to Prepare and Pay Taxes

    • ceicdata.com
    Updated Feb 15, 2018
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    CEICdata.com (2018). Hong Kong SAR, China HK: Time to Prepare and Pay Taxes [Dataset]. https://www.ceicdata.com/en/hong-kong/company-statistics/hk-time-to-prepare-and-pay-taxes
    Explore at:
    Dataset updated
    Feb 15, 2018
    Dataset provided by
    CEICdata.com
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 1, 2006 - Dec 1, 2017
    Area covered
    Hong Kong
    Variables measured
    Enterprises Statistics
    Description

    Hong Kong HK: Time to Prepare and Pay Taxes data was reported at 72.000 Hour in 2017. This stayed constant from the previous number of 72.000 Hour for 2016. Hong Kong HK: Time to Prepare and Pay Taxes data is updated yearly, averaging 78.000 Hour from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 78.000 Hour in 2011 and a record low of 72.000 Hour in 2017. Hong Kong HK: Time to Prepare and Pay Taxes data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Hong Kong – Table HK.World Bank: Company Statistics. Time to prepare and pay taxes is the time, in hours per year, it takes to prepare, file, and pay (or withhold) three major types of taxes: the corporate income tax, the value added or sales tax, and labor taxes, including payroll taxes and social security contributions.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

  9. m

    Paying taxes: Time (hours per year) - China

    • macro-rankings.com
    csv, excel
    Updated Sep 9, 2006
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    macro-rankings (2006). Paying taxes: Time (hours per year) - China [Dataset]. https://www.macro-rankings.com/china/paying-taxes-time-(hours-per-year)
    Explore at:
    csv, excelAvailable download formats
    Dataset updated
    Sep 9, 2006
    Dataset authored and provided by
    macro-rankings
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Area covered
    China
    Description

    Time series data for the statistic Paying taxes: Time (hours per year) and country China. Indicator Definition:The time to comply with tax laws measures the time taken to prepare, ?le and pay three major types of taxes and contributions: the corporate income tax, value added or sales tax and labor taxes, including payroll taxes and social contributions.

  10. Tax revenue in China by month 2025

    • statista.com
    Updated Nov 28, 2025
    + more versions
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    Statista (2025). Tax revenue in China by month 2025 [Dataset]. https://www.statista.com/statistics/456170/china-tax-revenue-by-month/
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    Dataset updated
    Nov 28, 2025
    Dataset authored and provided by
    Statistahttp://statista.com/
    Time period covered
    Sep 2023 - Sep 2025
    Area covered
    China
    Description

    This graph shows the monthly tax revenue in China from September 2023 to September 2025. In September 2025, the tax revenue in China amounted to about **** trillion yuan.

  11. T

    China Withholding Tax Rate

    • pt.tradingeconomics.com
    • it.tradingeconomics.com
    • +13more
    csv, excel, json, xml
    Updated Apr 28, 2023
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    TRADING ECONOMICS (2023). China Withholding Tax Rate [Dataset]. https://pt.tradingeconomics.com/china/withholding-tax-rate
    Explore at:
    excel, json, xml, csvAvailable download formats
    Dataset updated
    Apr 28, 2023
    Dataset authored and provided by
    TRADING ECONOMICS
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 31, 2022 - Dec 31, 2025
    Area covered
    China
    Description

    A taxa de retenção na fonte na China é de 10 por cento. Esta página inclui um gráfico com dados históricos para a Taxa de Retenção na China.

  12. f

    Names of variables and selection of indicators.

    • figshare.com
    xls
    Updated Dec 21, 2023
    + more versions
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    Shu Duan; Yuzhong Lu; Yujia Cheng; Qian Liu (2023). Names of variables and selection of indicators. [Dataset]. http://doi.org/10.1371/journal.pone.0293385.t001
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    xlsAvailable download formats
    Dataset updated
    Dec 21, 2023
    Dataset provided by
    PLOS ONE
    Authors
    Shu Duan; Yuzhong Lu; Yujia Cheng; Qian Liu
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Description

    This study examines the influence of the reduction in value-added tax (VAT) rates in China during 2018 and 2019 on corporate financialization. By employing a difference-in-differences model and utilizing data from Chinese A-share listed companies between 2017 and 2020, we assess the effects of tax reduction policies. Moreover, it achieves this outcome through three main pathways: alleviating financing constraints, boosting fixed asset investment, and weakening corporate financial arbitrage motives. Further analysis demonstrates that the inhibitory effect of VAT rate reduction on corporate financialization is more pronounced for non-manufacturing companies, businesses reliant on the basic tax rate as their primary revenue source, companies with low intermediate input rates, and those with a strong ability to shift the tax burden. Additionally, debt financing costs play a crucial role in moderating the relationship between tax reduction policies and corporate financialization. The conclusions drawn from this study provide valuable empirical evidence that can contribute to the refinement of VAT reduction policies and the prevention and resolution of financialization at the micro-level.

  13. p

    Double-Tax Treaty Withholding Rates (China → United States)

    • projectblackledger.com
    Updated Jun 24, 2025
    + more versions
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    (2025). Double-Tax Treaty Withholding Rates (China → United States) [Dataset]. https://projectblackledger.com/treaty/CN-US/other_dividends/
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    Dataset updated
    Jun 24, 2025
    License

    https://projectblackledger.com/disclaimerhttps://projectblackledger.com/disclaimer

    Area covered
    United States, China
    Measurement technique
    OECD Model Treaty data curated by Project Black Ledger
    Description

    Machine-readable dividend withholding-tax rate between China and United States. Part of Project Black Ledger’s dataset covering 2400 treaty provisions.

  14. H

    Hong Kong SAR, China HK: Tax Payments

    • ceicdata.com
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    CEICdata.com, Hong Kong SAR, China HK: Tax Payments [Dataset]. https://www.ceicdata.com/en/hong-kong/company-statistics/hk-tax-payments
    Explore at:
    Dataset provided by
    CEICdata.com
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 1, 2006 - Dec 1, 2017
    Area covered
    Hong Kong
    Variables measured
    Enterprises Statistics
    Description

    Hong Kong HK: Tax Payments data was reported at 3.000 Number in 2017. This stayed constant from the previous number of 3.000 Number for 2016. Hong Kong HK: Tax Payments data is updated yearly, averaging 3.000 Number from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 4.000 Number in 2009 and a record low of 3.000 Number in 2017. Hong Kong HK: Tax Payments data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Hong Kong – Table HK.World Bank: Company Statistics. Tax payments by businesses are the total number of taxes paid by businesses, including electronic filing. The tax is counted as paid once a year even if payments are more frequent.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

  15. H

    Hong Kong SAR, China HK: Labour Tax and Contributions: % of Commercial...

    • ceicdata.com
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    CEICdata.com, Hong Kong SAR, China HK: Labour Tax and Contributions: % of Commercial Profits [Dataset]. https://www.ceicdata.com/en/hong-kong/business-environment/hk-labour-tax-and-contributions--of-commercial-profits
    Explore at:
    Dataset provided by
    CEICdata.com
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 1, 2006 - Dec 1, 2017
    Area covered
    Hong Kong
    Variables measured
    Business Climate Survey
    Description

    Hong Kong HK: Labour Tax and Contributions: % of Commercial Profits data was reported at 5.300 % in 2017. This stayed constant from the previous number of 5.300 % for 2016. Hong Kong HK: Labour Tax and Contributions: % of Commercial Profits data is updated yearly, averaging 5.300 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 5.300 % in 2017 and a record low of 4.900 % in 2013. Hong Kong HK: Labour Tax and Contributions: % of Commercial Profits data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Hong Kong SAR – Table HK.World Bank.WDI: Business Environment. Labor tax and contributions is the amount of taxes and mandatory contributions on labor paid by the business.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

  16. Mobile industry funding of public sector in China 2018-2023, by type

    • statista.com
    Updated Nov 27, 2025
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    Statista (2025). Mobile industry funding of public sector in China 2018-2023, by type [Dataset]. https://www.statista.com/statistics/1018745/china-mobile-industry-contribution-to-public-funding-by-type/
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    Dataset updated
    Nov 27, 2025
    Dataset authored and provided by
    Statistahttp://statista.com/
    Area covered
    China
    Description

    In 2023, the total fiscal contribution of the mobile ecosystem to the Chinese economy amounted to *** billion U.S. dollars. Value-added taxes, corporate taxes, employment taxes, and social security make up the fiscal contributions, with service VAT, sales taxes, and excise duties accounting for the largest share.

  17. H

    Hong Kong SAR, China HK: Profit Tax: % of Commercial Profits

    • ceicdata.com
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    CEICdata.com, Hong Kong SAR, China HK: Profit Tax: % of Commercial Profits [Dataset]. https://www.ceicdata.com/en/hong-kong/business-environment/hk-profit-tax--of-commercial-profits
    Explore at:
    Dataset provided by
    CEICdata.com
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Time period covered
    Dec 1, 2006 - Dec 1, 2017
    Area covered
    Hong Kong
    Variables measured
    Business Climate Survey
    Description

    Hong Kong HK: Profit Tax: % of Commercial Profits data was reported at 17.500 % in 2017. This stayed constant from the previous number of 17.500 % for 2016. Hong Kong HK: Profit Tax: % of Commercial Profits data is updated yearly, averaging 17.600 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 18.700 % in 2008 and a record low of 17.500 % in 2017. Hong Kong HK: Profit Tax: % of Commercial Profits data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Hong Kong SAR – Table HK.World Bank.WDI: Business Environment. Profit tax is the amount of taxes on profits paid by the business.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

  18. Mediation effect test results.

    • plos.figshare.com
    xls
    Updated Dec 21, 2023
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    Shu Duan; Yuzhong Lu; Yujia Cheng; Qian Liu (2023). Mediation effect test results. [Dataset]. http://doi.org/10.1371/journal.pone.0293385.t005
    Explore at:
    xlsAvailable download formats
    Dataset updated
    Dec 21, 2023
    Dataset provided by
    PLOShttp://plos.org/
    Authors
    Shu Duan; Yuzhong Lu; Yujia Cheng; Qian Liu
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Description

    This study examines the influence of the reduction in value-added tax (VAT) rates in China during 2018 and 2019 on corporate financialization. By employing a difference-in-differences model and utilizing data from Chinese A-share listed companies between 2017 and 2020, we assess the effects of tax reduction policies. Moreover, it achieves this outcome through three main pathways: alleviating financing constraints, boosting fixed asset investment, and weakening corporate financial arbitrage motives. Further analysis demonstrates that the inhibitory effect of VAT rate reduction on corporate financialization is more pronounced for non-manufacturing companies, businesses reliant on the basic tax rate as their primary revenue source, companies with low intermediate input rates, and those with a strong ability to shift the tax burden. Additionally, debt financing costs play a crucial role in moderating the relationship between tax reduction policies and corporate financialization. The conclusions drawn from this study provide valuable empirical evidence that can contribute to the refinement of VAT reduction policies and the prevention and resolution of financialization at the micro-level.

  19. m

    Paying taxes: Payments (number per year) - China

    • macro-rankings.com
    csv, excel
    Updated Feb 1, 2001
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    macro-rankings (2001). Paying taxes: Payments (number per year) - China [Dataset]. https://www.macro-rankings.com/china/paying-taxes-payments-(number-per-year)
    Explore at:
    excel, csvAvailable download formats
    Dataset updated
    Feb 1, 2001
    Dataset authored and provided by
    macro-rankings
    License

    Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
    License information was derived automatically

    Area covered
    China
    Description

    Time series data for the statistic Paying taxes: Payments (number per year) and country China. Indicator Definition:The tax payments capture the total number of taxes and contributions paid, the method of payment, the frequency of payment, and the frequency of ?ling. It includes taxes withheld by the company, such as sales tax, VAT and employee-borne labor taxes.

  20. H

    Replication Data for: Strategic Authoritarianism: The Political Cycles and...

    • dataverse.harvard.edu
    Updated Apr 27, 2022
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    Ling Chen; Hao Zhang (2022). Replication Data for: Strategic Authoritarianism: The Political Cycles and Selectivity of China’s Tax-Break Policy [Dataset]. http://doi.org/10.7910/DVN/RIXENU
    Explore at:
    CroissantCroissant is a format for machine-learning datasets. Learn more about this at mlcommons.org/croissant.
    Dataset updated
    Apr 27, 2022
    Dataset provided by
    Harvard Dataverse
    Authors
    Ling Chen; Hao Zhang
    License

    https://dataverse.harvard.edu/api/datasets/:persistentId/versions/1.1/customlicense?persistentId=doi:10.7910/DVN/RIXENUhttps://dataverse.harvard.edu/api/datasets/:persistentId/versions/1.1/customlicense?persistentId=doi:10.7910/DVN/RIXENU

    Area covered
    China
    Description

    A rich literature has noted political business cycles in democracies. We argue that in an autocracy with strong bureaucratic institutions, the pressure of evaluation and promotion has also generated political cycles of tax break policies. Furthermore, the timing and content of the evaluation have driven leaders to use tax breaks strategically to build economic performance, producing distributional consequences. Combining panel data of 1,510,153 firm-year observations with city leader data from 1995 to 2007, we find that the tax break rates dropped for most firms during mayors’ turnover years. In the first year of office, i.e., the “busy year,” mayors needed to prioritize large firms and especially large foreign firms. Small domestic private firms bore the cost of tenure cycles. In the last year of the mayor’s tenure, i.e., the “dust-settled” year, there was little incentive to seek promotion, and even important firms could not gain the mayor’s attention.

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TRADING ECONOMICS (2017). China Corporate Tax Rate [Dataset]. https://tradingeconomics.com/china/corporate-tax-rate

China Corporate Tax Rate

China Corporate Tax Rate - Historical Dataset (1997-12-31/2025-12-31)

Explore at:
10 scholarly articles cite this dataset (View in Google Scholar)
csv, excel, json, xmlAvailable download formats
Dataset updated
May 26, 2017
Dataset authored and provided by
TRADING ECONOMICS
License

Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
License information was derived automatically

Time period covered
Dec 31, 1997 - Dec 31, 2025
Area covered
China
Description

The Corporate Tax Rate in China stands at 25 percent. This dataset provides - China Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

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