Historical Organization
State Administration of Taxation
State Administration of Taxation
Details
Organization Timeline
A new tax structure introduces VAT and consumption taxes
📅 1 January 1994The tax package reorganized collection and made VAT a key shared revenue source. It improved central fiscal capacity and shifted the state-firm relationship toward tax-based regulation.
Agricultural tax abolition takes effect nationwide
📅 1 January 2006The end of the tax marked a major reversal in the fiscal relationship between state and peasants. It relieved one burden on farm households but did not eliminate other local fees or structural...
Enterprise Income Tax Law equalizes domestic and foreign rates
📅 16 March 2007The law set a unified corporate income-tax framework, replacing separate preferential regimes over a transition period. It reduced one formal distinction between domestic and foreign firms while...
Unified Enterprise Income Tax Law takes effect
📅 1 January 2008The new 25 percent standard rate applied to domestic and foreign-funded enterprises, with transitional treatment for some existing incentives. The reform standardized formal rules but altered the...
Nationwide VAT reform permits deduction of equipment investment
📅 1 January 2009The VAT reform took effect nationwide, reducing the tax burden on equipment purchases and encouraging modernization. It supported productivity and recovery, but investment incentives did not...
Business tax is replaced with VAT across sectors
📅 1 May 2016The VAT pilot expanded to construction, property, finance and consumer services, ending the parallel business-tax system. The reform aimed to reduce cascading taxation and support service-sector...