全面了解中国主要税种税率，中英对照，为外国投资者提供清晰的税务指南。增值税、企业所得税、个人所得税等主要税种详解。
中英对照税率表 | Bilingual Tax Rate Table
增值税是中国最主要的间接税，适用于在中国境内销售货物、提供加工修理修配劳务、销售服务、无形资产、不动产以及进口货物的单位和个人。增值税采用抵扣制度，企业可以抵扣进项税额。
Value-Added Tax (VAT) is the most important indirect tax in China, applicable to the sale of goods, provision of processing, repair and replacement services, sale of services, intangible assets, real estate, and imported goods within China. VAT uses a credit system where businesses can deduct input VAT.
| 税率 Rate | 适用范围 Applicable Scope | 英文说明 English Description |
|---|---|---|
| 13% | 销售或进口货物（除特定货物外） 提供加工、修理修配劳务 |
Sale or import of goods (except specific goods) Provision of processing, repair and replacement services |
| 9% | 农产品、自来水、暖气、天然气等 交通运输、邮政、基础电信、建筑服务 转让土地使用权、销售不动产 |
Agricultural products, tap water, heating, natural gas, etc. Transportation, postal, basic telecommunications, construction services Transfer of land use rights, sale of real estate |
| 6% | 增值电信服务、金融服务、现代服务 生活服务、销售无形资产（除土地使用权） |
Value-added telecommunications services, financial services, modern services Living services, sale of intangible assets (except land use rights) |
| 0% | 出口货物、跨境应税服务（符合条件） 国际运输服务、航天运输服务 |
Export of goods, cross-border taxable services (if eligible) International transportation services, space transportation services |
1. 小规模纳税人适用3%的征收率，但2023年1月1日至2027年12月31日期间，月销售额10万元以下（季度30万元以下）免征增值税。
2. Small-scale taxpayers are subject to a 3% collection rate, but from January 1, 2023 to December 31, 2027, VAT is exempted for monthly sales below 100,000 yuan (quarterly sales below 300,000 yuan).
3. 一般纳税人可以抵扣进项税额，小规模纳税人不能抵扣进项税额。
4. General taxpayers can deduct input VAT, while small-scale taxpayers cannot deduct input VAT.
企业所得税是对中国境内企业和其他取得收入的组织就其生产经营所得和其他所得征收的一种税。企业所得税税率分为标准税率和优惠税率。
Corporate Income Tax (CIT) is levied on the production and business income and other income of enterprises and other organizations that obtain income within China. CIT rates are divided into standard rates and preferential rates.
| 税率 Rate | 适用范围 Applicable Scope | 英文说明 English Description |
|---|---|---|
| 25% | 一般企业（标准税率） | General enterprises (standard rate) |
| 20% | 符合条件的小型微利企业 （年应纳税所得额不超过300万元） |
Qualified small and micro-profit enterprises (Annual taxable income not exceeding 3 million yuan) |
| 15% | 高新技术企业 技术先进型服务企业 设在西部地区的鼓励类产业企业 |
High-tech enterprises Technologically advanced service enterprises Encouraged industries in western regions |
| 10% | 非居民企业来源于中国境内的股息、红利等权益性投资收益 | Dividends, bonuses and other equity investment income derived by non-resident enterprises from within China |
1. 小型微利企业税收优惠：年应纳税所得额不超过100万元的部分，减按12.5%计入应纳税所得额，按20%税率缴纳企业所得税；超过100万元但不超过300万元的部分，减按25%计入应纳税所得额，按20%税率缴纳企业所得税。
2. Preferential tax treatment for small and micro-profit enterprises: For the part of annual taxable income not exceeding 1 million yuan, 12.5% is included in taxable income and taxed at 20%; for the part exceeding 1 million yuan but not exceeding 3 million yuan, 25% is included in taxable income and taxed at 20%.
3. 研发费用加计扣除：制造业企业研发费用加计扣除比例提高至100%，其他企业为75%。
4. R&D expense super-deduction: The super-deduction ratio for R&D expenses of manufacturing enterprises is increased to 100%, and 75% for other enterprises.
个人所得税是对中国居民个人取得的各项所得和非居民个人来源于中国境内的所得征收的一种税。个人所得税采用综合与分类相结合的制度。
Personal Income Tax (PIT) is levied on various income obtained by Chinese resident individuals and income derived from within China by non-resident individuals. PIT adopts a system combining comprehensive and classified taxation.
| 级数 Bracket | 全年应纳税所得额 Annual Taxable Income | 税率 Rate | 速算扣除数 Quick Deduction | 英文说明 English Description |
|---|---|---|---|---|
| 1 | 不超过36,000元的部分 Up to 36,000 yuan |
3% | 0 | First 36,000 yuan of annual taxable income |
| 2 | 超过36,000元至144,000元的部分 36,001 - 144,000 yuan |
10% | 2,520 | Next 108,000 yuan (36,001 - 144,000) |
| 3 | 超过144,000元至300,000元的部分 144,001 - 300,000 yuan |
20% | 16,920 | Next 156,000 yuan (144,001 - 300,000) |
| 4 | 超过300,000元至420,000元的部分 300,001 - 420,000 yuan |
25% | 31,920 | Next 120,000 yuan (300,001 - 420,000) |
| 5 | 超过420,000元至660,000元的部分 420,001 - 660,000 yuan |
30% | 52,920 | Next 240,000 yuan (420,001 - 660,000) |
| 6 | 超过660,000元至960,000元的部分 660,001 - 960,000 yuan |
35% | 85,920 | Next 300,000 yuan (660,001 - 960,000) |
| 7 | 超过960,000元的部分 Over 960,000 yuan |
45% | 181,920 | Remaining income over 960,000 yuan |
1. 综合所得包括工资薪金、劳务报酬、稿酬和特许权使用费四项所得。居民个人综合所得按纳税年度合并计算个人所得税。
2. Comprehensive income includes wages and salaries, remuneration for labor services, author's remuneration and royalties. Resident individuals' comprehensive income is combined to calculate PIT on an annual basis.
3. 基本减除费用标准为每年60,000元（每月5,000元）。此外还有专项扣除（三险一金）、专项附加扣除（子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人等）。
4. The basic deduction standard is 60,000 yuan per year (5,000 yuan per month). In addition, there are special deductions (three insurances and one fund) and special additional deductions (children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, support for elderly parents, etc.).
5. 非居民个人取得工资薪金所得，按月换算后适用月度税率表计算个人所得税。
6. For non-resident individuals obtaining wages and salaries, PIT is calculated using the monthly tax rate table after monthly conversion.
消费税是对特定消费品和消费行为征收的一种税，主要目的是调节消费结构，引导消费方向。消费税通常在生产和进口环节征收。
Consumption Tax (CT) is levied on specific consumer goods and consumption behaviors, mainly aiming to adjust consumption structure and guide consumption direction. CT is usually levied at the production and import stages.
| 税目 Tax Item | 税率/税额 Rate/Tax Amount | 英文说明 English Description |
|---|---|---|
| 烟 Cigarettes | 56% + 0.003元/支 36% + 0.003元/支 |
Class A cigarettes: 56% + 0.003 yuan per piece Class B cigarettes: 36% + 0.003 yuan per piece |
| 酒 Alcohol | 20% + 0.5元/500ml 240元/吨 |
Baijiu (Chinese liquor): 20% + 0.5 yuan per 500ml Beer: 240 yuan per ton |
| 化妆品 Cosmetics | 15% | Cosmetics: 15% |
| 贵重首饰及珠宝玉石 Precious jewelry and jade | 5% / 10% | Precious jewelry and jade: 5% (retail) / 10% (other) |
| 成品油 Refined oil | 1.52元/升 - 1.2元/升 | Gasoline: 1.52 yuan per liter Diesel: 1.2 yuan per liter |
| 小汽车 Passenger cars | 1% - 40% | Based on engine displacement: 1% (≤1.0L) to 40% (>4.0L) |
| 高尔夫球及球具 Golf balls and equipment | 10% | Golf balls and equipment: 10% |
| 高档手表 Luxury watches | 20% | Luxury watches (≥10,000 yuan): 20% |
1. 消费税的计税方法有从价计征、从量计征和复合计征三种方式。
2. There are three methods for calculating CT: ad valorem, specific, and compound taxation.
3. 消费税通常在生产环节或进口环节征收，但金银首饰、钻石及钻石饰品在零售环节征收。
4. CT is usually levied at the production or import stage, but gold and silver jewelry, diamonds and diamond jewelry are taxed at the retail stage.
关税是对进出中国关境的货物和物品征收的一种税。关税税率根据货物类别、原产地和贸易协定等因素确定。中国已与多个国家和地区签订了自由贸易协定，提供了关税优惠。
Customs Duty is levied on goods and articles entering or leaving China's customs territory. Customs duty rates are determined based on factors such as goods category, origin, and trade agreements. China has signed free trade agreements with many countries and regions, providing tariff preferences.
| 商品类别 Product Category | 最惠国税率 MFN Rate | 普通税率 General Rate | 英文说明 English Description |
|---|---|---|---|
| 乘用车 Passenger cars | 15% | 130% | Most-Favored-Nation (MFN) rate applies to WTO members |
| 葡萄酒 Wine | 14% | 180% | MFN rate for wine is 14% |
| 医疗器械 Medical equipment | 0-8% | 30% | Medical equipment: 0-8% MFN rate |
| 机械设备 Machinery equipment | 5-10% | 30-80% | Machinery equipment: 5-10% MFN rate |
| 电子产品 Electronic products | 0-10% | 30-100% | Electronic products: 0-10% MFN rate |
| 服装 Clothing | 6-16% | 90-130% | Clothing: 6-16% MFN rate |
1. 最惠国税率适用于WTO成员以及与中国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或地区。
2. Most-Favored-Nation (MFN) rates apply to WTO members and countries or regions that have signed bilateral trade agreements with China containing mutual MFN treatment clauses.
3. 普通税率适用于未与中国签订贸易协定或未获得最惠国待遇的国家或地区。
4. General rates apply to countries or regions that have not signed trade agreements with China or have not obtained MFN treatment.
5. 中国已与多个国家和地区签订了自由贸易协定（如RCEP、中国-东盟FTA等），来自这些国家或地区的货物可能适用更低的协定税率甚至零关税。
6. China has signed free trade agreements with many countries and regions (such as RCEP, China-ASEAN FTA, etc.). Goods from these countries or regions may be subject to lower agreed rates or even zero tariffs.
除了上述主要税种外，中国还有其他一些税种，包括城市维护建设税、教育费附加、地方教育附加、印花税、房产税、土地使用税等。
In addition to the main taxes mentioned above, China has other taxes, including Urban Maintenance and Construction Tax, Education Surcharge, Local Education Surcharge, Stamp Duty, Property Tax, Land Use Tax, etc.
| 税种 Tax Type | 税率/税额 Rate/Tax Amount | 英文说明 English Description |
|---|---|---|
| 城市维护建设税 Urban Maintenance and Construction Tax |
7% / 5% / 1% | 7% (市区 urban area), 5% (县城、镇 county town, town), 1% (其他 other) |
| 教育费附加 Education Surcharge |
3% | 3% of VAT and CT payable |
| 地方教育附加 Local Education Surcharge |
2% | 2% of VAT and CT payable |
| 印花税 Stamp Duty |
0.005% - 0.1% | 0.005% (loan contracts) to 0.1% (property leasing contracts) |
| 房产税 Property Tax |
1.2% / 12% | 1.2% of property value or 12% of rental income |
| 城镇土地使用税 Urban Land Use Tax |
0.6-30元/平方米·年 | 0.6-30 yuan per square meter per year (varies by location) |
| 土地增值税 Land Appreciation Tax |
30% - 60% | 30% - 60% progressive rates based on appreciation amount |
| 契税 Deed Tax |
1% - 5% | 1% - 5% (varies by property type and location) |
1. 城市维护建设税、教育费附加和地方教育附加的计税依据是实际缴纳的增值税和消费税税额。
2. The tax basis for Urban Maintenance and Construction Tax, Education Surcharge and Local Education Surcharge is the actual amount of VAT and CT paid.
3. 房产税：从价计征的，按房产原值一次减除10%-30%后的余值计算缴纳，税率为1.2%；从租计征的，按房产租金收入计算缴纳，税率为12%。
4. Property Tax: For ad valorem taxation, it is calculated based on the residual value after deducting 10%-30% from the original property value at a rate of 1.2%; for rental income taxation, it is calculated based on rental income at a rate of 12%.
5. 小规模纳税人、小型微利企业和个体工商户可以享受"六税两费"减免政策。
6. Small-scale taxpayers, small and micro-profit enterprises and individual businesses can enjoy the "six taxes and two fees" reduction policy.
以下是主要税种的标准税率比较，帮助您快速了解中国的税负水平。实际税率可能因企业类型、行业、地区和税收优惠政策而有所不同。
Below is a comparison of standard rates for major taxes to help you quickly understand China's tax burden level. Actual rates may vary depending on enterprise type, industry, region and tax preferential policies.
1. 中国近年来持续实施减税降费政策，增值税税率从17%降至13%，企业所得税对小型微利企业实施优惠税率。
2. China has continued to implement tax reduction and fee reduction policies in recent years, with VAT rates reduced from 17% to 13%, and preferential CIT rates for small and micro-profit enterprises.
3. 个人所得税改革后，基本减除费用标准提高，增加了专项附加扣除，中低收入群体税负显著降低。
4. After the personal income tax reform, the basic deduction standard has been increased, special additional deductions have been added, and the tax burden on middle- and low-income groups has been significantly reduced.
5. 中国关税总水平从加入WTO时的15.3%降至目前的7.4%，低于大多数发展中国家。
6. China's overall tariff level has dropped from 15.3% when joining the WTO to the current 7.4%, lower than most developing countries.
使用下面的计算器快速估算您的税务负担。请注意，这只是一个估算工具，实际税务情况可能因具体细节而有所不同。
Use the calculator below to quickly estimate your tax burden. Please note that this is only an estimation tool, and actual tax situations may vary depending on specific details.