Classification of Taxes

Taxes are usually classified as follows in China.
(I) Based on different tax sources
Based on their different tax sources, taxes can be divided into turnover tax, income tax, property tax, resource tax, and behavioral tax.
Turnover tax is a type of tax levied on the turnover in the production and circulation of goods and provision of labor services. The current value-added tax (VAT), consumption tax, business tax, and tariff in China belong to the category of turnover tax.
Income tax, also known as revenue tax, is a type of tax levied on taxpayers' income from various tax sources. The current corporate income tax, foreign-invested enterprise and foreign corporate income tax, individual income tax, etc., in China belong to the category of income tax.
Property tax is a type of tax levied on taxpayers based on the quantity or value of their property. The current real estate tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel license tax, vessel tonnage tax, urban land use tax, etc., in China belong to the category of property tax.
Resource tax is a type of tax levied on natural resources and certain social resources. The current resource tax in China belongs to this category of tax.
Behavioral tax, also known as specific behavioral purpose tax, is a type of tax that a state imposes on taxpayers for certain specific purposes. The current slaughter tax, banquet tax, stamp duty, vehicle purchase tax, urban maintenance and construction tax, deed tax, and farmland occupation tax in China all belong to the category of behavioral tax.
(II) Based on the different division of labor systems for collection and management
Based on the different division of labor systems for collection and management, taxes are divided into the categories of industrial and commercial tax, tariff, and agricultural tax.
Industrial and commercial tax is a general term for various taxes levied on the turnover of industrial products, commercial retail, transportation, and service businesses, and is the main part of China's current tax system. This type of tax is collected and managed by the tax authorities.
Tariff is a general term for the taxes levied on inbound and outbound goods and articles. It mainly includes import and export tariffs, import VAT collected by the customs, consumption tax, and ship tonnage tax. This type of tax is collected and managed by the customs.
Agricultural tax is a general term for various taxes levied for participating in the distribution of agricultural income and regulating agricultural production. It mainly includes farmland occupation tax and deed tax.
(III) Based on the different tax collection authority and income control authority
Based on the different tax collection authority and income control authority, taxes are divided into central tax, local tax, and central-local shared tax.
Central tax refers to the tax collected, managed, and controlled by the Central Government.
Local tax refers to the tax collected, managed, and controlled by local governments.
Central-local shared tax refers to the tax that is distributed proportionally or by legal means between the Central Government and local governments.