🇨🇳 China · Steuersystem
Körperschaftsteuer, Umsatzsteuer, Einkommensteuer, Kapitalerträge und Erklärungspflichten.
Taxes are administered by the State Taxation Administration (STA) and its local offices. Companies pay corporate income tax, and VAT applies to most sales of goods and services.
- The standard corporate income tax rate is 25%, with reduced rates for qualifying small and high-tech enterprises.
- The standard VAT rate is 13%, with 9% and 6% rates for specified categories.
- Filing is handled through the electronic tax bureau of the STA.
Offizielle Behörden
- State Taxation Administration (STA)
National tax authority.
Aggregation offizieller Informationen, keine Rechtsberatung. Bitte stets auf der Website der Behörde überprüfen.
Regierungsportale
- China Government Portal — State Council official portal — policy releases, public services, and government documents
- Ministry of Foreign Affairs — China's foreign policy and consular services — passport, visa, and consular protection info
- National Immigration Administration — Visas, permanent residency, and border control for foreigners entering China
- State Taxation Administration — Personal income tax filing, business tax registration, and VAT invoice verification