Sub-national tax revenue sharing arrangement
| Provinces | Sub-national tax revenue sharing arrangement-shares for the provincial government |
|---|---|
| Anhui | 2002 ∼ 2003, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2004 ∼ 2011, 0% in VAT, 0% in BT, 15% in CIT, 15% in IIT | |
| Beijing | 2002 ∼ 2011, the city shares in VAT, BT, CIT and IIT |
| Chongqing | 2002, the city shares in VAT, BT, CIT and IIT |
| 2003, the city shares in VAT, BT, CIT | |
| 2004 ∼ 2011, the city shares in VAT, BT, CIT and IIT | |
| Guangdong | 2002, 0% in VAT, 40% in BT, 20% in CIT, 20% in IIT |
| 2003 ∼ 2010, 0% in VAT, 40% in BT, 16% in CIT, 16% in IIT | |
| 2011, 0% in VAT, 50% in BT, 20% in CIT, 20% in IIT | |
| Guangxi | 2002 ∼ 2004, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2005 ∼ 2011, 8% in VAT, 40% in BT, 10% in CIT, 15% in IIT | |
| Fujian | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Gansu | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Year 2003 ∼ 2008, 5% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| Year 2009 ∼ 2011, 0% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| *Exceptions — Lanzhou, Jiayuguan, Jinchang, Baiyin, Jiuquan | |
| 2003 ∼ 2008, 17.5% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| 2009 ∼ 2011, 0% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| Guizhou | 2002 ∼ 2011, 10% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Hainan | Year 2002, 6.25% in VAT, 25% in BT, 12.5% in CIT, 12.5% in IIT |
| 2003 ∼ 2011, 6.25% in VAT, 25% in BT, 10% in CIT, 10% in IIT | |
| *Exceptions — Haikou city, year 2002, 18.75% in VAT, 75% in BT, 37.5% in CIT, 37.5% in IIT | |
| 2003 ∼ 2006, 17.5% in VAT, 70% in BT, 28% in CIT, 28% in IIT | |
| 2007 ∼ 2011, 13.75% in VAT, 55% in BT, 22% in CIT, 22% in IIT | |
| Sanya city, 2007 ∼ 2011, 8.75% in VAT, 35% in BT, 14% in CIT, 14% in IIT | |
| Hebei | Year 2002, 10% in VAT, 10% in BT, 25% in CIT, 15% in IIT |
| 2003 ∼ 2008, 10% in VAT, 10% in BT, 20% in CIT, 10% in IIT | |
| 2009 ∼ 2011, 10% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| Heilongjiang | 2002-2011, 12.5% in VAT, 50% in BT, 0% in CIT, 0% in IIT |
| Henan | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Hubei | Year 2002, 8% in VAT, 30% in BT, 20% in CIT, 20% in IIT |
| 2003 ∼ 2010, 8% in VAT, 30% in BT, 15% in CIT, 15% in IIT | |
| Year 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT | |
| Hunan | Year 2002, 0% in VAT, 0% in BT, 15% in CIT, 15%in IIT |
| 2003 ∼ 2009, 0% in VAT, 0% in BT, 12% in CIT, 12% in IIT | |
| 2010 ∼ 2011, 6.25% in VAT, 25% in BT, 12% in CIT, 12% in IIT | |
| Jiangsu | 2002 ∼ 2011, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT |
| Jiangxi | 2002 ∼ 2011, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT |
| Jinlin | Year 2002, 15% in VAT, 60% in BT, 0% in CIT, 25% in IIT |
| Year 2003, 15% in VAT, 60% in BT, 0% in CIT, 20% in IIT | |
| 2004 ∼ 2011, 12.5% in VAT, 50% in BT, 16% in CIT, 16% in IIT | |
| Liaoning | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2003 ∼ 2009, 10% in VAT, 30% in BT, 20% in CIT, 15% in IIT | |
| 2010 ∼2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT | |
| Neimenggu | 2002 ∼ 2005, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Year 2006, 5% in VAT, 20% in BT, 8% in CIT, 8% in IIT | |
| Year 2007, 5.25% in VAT, 21% in BT, 8.4% in CIT, 8.4% in IIT | |
| Year 2008, 5.50% in VAT, 22% in BT, 8.8% in CIT, 8.8% in IIT | |
| Year 2009, 5.75% in VAT, 23% in BT, 9.2% in CIT, 9.2% in IIT | |
| Year 2010, 6.00% in VAT, 24% in BT, 9.6% in CIT, 9.6% in IIT | |
| Year 2011, 6.25% in VAT, 25% in BT, 10% in CIT, 10% in IIT | |
| Ningxia | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2003 ∼ 2011, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| Qinghai | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2003 ∼ 2011, 12.5% in VAT, 0% in BT, 0% in CIT, 0% in IIT | |
| Shanxi | Year 2002, 8.75% in VAT, 35% in BT, 17.5% in CIT, 17.5% in IIT |
| 2003 ∼ 2006, 8.75% in VAT, 35% in BT, 14% in CIT, 14% in IIT | |
| 2007 ∼ 2011, 7.50% in VAT, 30% in BT, 12% in CIT, 12% in IIT | |
| Shanghai | 2002 ∼ 2011, the city shares in VAT, BT, CIT and IIT |
| Shaanxi | Year 2002, 0% in VAT, 0% in BT, 25% in CIT, 25% in IIT |
| Year 2003, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| 2004 ∼ 2011, 7.50% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| Shandong | Year 2002, 0% in VAT, 20% in BT, 10% in CIT, 0% in IIT |
| 2003 ∼ 2004, 0% in VAT, 20% in BT, 8% in CIT, 0% in IIT | |
| 2004 ∼ 2011, 0% in VAT, 20% in BT, 8% in CIT, 15% in IIT | |
| Sichuan | Year 2002, 8.75% in VAT, 35% in BT, 0% in CIT, 17.5% in IIT |
| 2003 ∼ 2011, 8.75% in VAT, 35% in BT, 0% in CIT, 14% in IIT | |
| Tianjin | 2002 ∼ 2011, the city shares in VAT, BT, CIT and IIT |
| Xinjiang | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Yunnan | Year 2002, 7.5% in VAT, 0% in BT, 30% in CIT, 30% in IIT |
| 2003 ∼ 2011, 7.5% in VAT, 0% in BT, 24% in CIT, 24% in IIT | |
| Zhejiang | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Provinces | Sub-national tax revenue sharing arrangement-shares for the provincial government |
|---|---|
| Anhui | 2002 ∼ 2003, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2004 ∼ 2011, 0% in VAT, 0% in BT, 15% in CIT, 15% in IIT | |
| Beijing | 2002 ∼ 2011, the city shares in VAT, BT, CIT and IIT |
| Chongqing | 2002, the city shares in VAT, BT, CIT and IIT |
| 2003, the city shares in VAT, BT, CIT | |
| 2004 ∼ 2011, the city shares in VAT, BT, CIT and IIT | |
| Guangdong | 2002, 0% in VAT, 40% in BT, 20% in CIT, 20% in IIT |
| 2003 ∼ 2010, 0% in VAT, 40% in BT, 16% in CIT, 16% in IIT | |
| 2011, 0% in VAT, 50% in BT, 20% in CIT, 20% in IIT | |
| Guangxi | 2002 ∼ 2004, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2005 ∼ 2011, 8% in VAT, 40% in BT, 10% in CIT, 15% in IIT | |
| Fujian | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Gansu | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Year 2003 ∼ 2008, 5% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| Year 2009 ∼ 2011, 0% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| 2003 ∼ 2008, 17.5% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| 2009 ∼ 2011, 0% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| Guizhou | 2002 ∼ 2011, 10% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Hainan | Year 2002, 6.25% in VAT, 25% in BT, 12.5% in CIT, 12.5% in IIT |
| 2003 ∼ 2011, 6.25% in VAT, 25% in BT, 10% in CIT, 10% in IIT | |
| 2003 ∼ 2006, 17.5% in VAT, 70% in BT, 28% in CIT, 28% in IIT | |
| 2007 ∼ 2011, 13.75% in VAT, 55% in BT, 22% in CIT, 22% in IIT | |
| Hebei | Year 2002, 10% in VAT, 10% in BT, 25% in CIT, 15% in IIT |
| 2003 ∼ 2008, 10% in VAT, 10% in BT, 20% in CIT, 10% in IIT | |
| 2009 ∼ 2011, 10% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| Heilongjiang | 2002-2011, 12.5% in VAT, 50% in BT, 0% in CIT, 0% in IIT |
| Henan | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Hubei | Year 2002, 8% in VAT, 30% in BT, 20% in CIT, 20% in IIT |
| 2003 ∼ 2010, 8% in VAT, 30% in BT, 15% in CIT, 15% in IIT | |
| Year 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT | |
| Hunan | Year 2002, 0% in VAT, 0% in BT, 15% in CIT, 15%in IIT |
| 2003 ∼ 2009, 0% in VAT, 0% in BT, 12% in CIT, 12% in IIT | |
| 2010 ∼ 2011, 6.25% in VAT, 25% in BT, 12% in CIT, 12% in IIT | |
| Jiangsu | 2002 ∼ 2011, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT |
| Jiangxi | 2002 ∼ 2011, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT |
| Jinlin | Year 2002, 15% in VAT, 60% in BT, 0% in CIT, 25% in IIT |
| Year 2003, 15% in VAT, 60% in BT, 0% in CIT, 20% in IIT | |
| 2004 ∼ 2011, 12.5% in VAT, 50% in BT, 16% in CIT, 16% in IIT | |
| Liaoning | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2003 ∼ 2009, 10% in VAT, 30% in BT, 20% in CIT, 15% in IIT | |
| 2010 ∼2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT | |
| Neimenggu | 2002 ∼ 2005, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Year 2006, 5% in VAT, 20% in BT, 8% in CIT, 8% in IIT | |
| Year 2007, 5.25% in VAT, 21% in BT, 8.4% in CIT, 8.4% in IIT | |
| Year 2008, 5.50% in VAT, 22% in BT, 8.8% in CIT, 8.8% in IIT | |
| Year 2009, 5.75% in VAT, 23% in BT, 9.2% in CIT, 9.2% in IIT | |
| Year 2010, 6.00% in VAT, 24% in BT, 9.6% in CIT, 9.6% in IIT | |
| Year 2011, 6.25% in VAT, 25% in BT, 10% in CIT, 10% in IIT | |
| Ningxia | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2003 ∼ 2011, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| Qinghai | Year 2002, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| 2003 ∼ 2011, 12.5% in VAT, 0% in BT, 0% in CIT, 0% in IIT | |
| Shanxi | Year 2002, 8.75% in VAT, 35% in BT, 17.5% in CIT, 17.5% in IIT |
| 2003 ∼ 2006, 8.75% in VAT, 35% in BT, 14% in CIT, 14% in IIT | |
| 2007 ∼ 2011, 7.50% in VAT, 30% in BT, 12% in CIT, 12% in IIT | |
| Shanghai | 2002 ∼ 2011, the city shares in VAT, BT, CIT and IIT |
| Shaanxi | Year 2002, 0% in VAT, 0% in BT, 25% in CIT, 25% in IIT |
| Year 2003, 0% in VAT, 0% in BT, 20% in CIT, 20% in IIT | |
| 2004 ∼ 2011, 7.50% in VAT, 30% in BT, 20% in CIT, 20% in IIT | |
| Shandong | Year 2002, 0% in VAT, 20% in BT, 10% in CIT, 0% in IIT |
| 2003 ∼ 2004, 0% in VAT, 20% in BT, 8% in CIT, 0% in IIT | |
| 2004 ∼ 2011, 0% in VAT, 20% in BT, 8% in CIT, 15% in IIT | |
| Sichuan | Year 2002, 8.75% in VAT, 35% in BT, 0% in CIT, 17.5% in IIT |
| 2003 ∼ 2011, 8.75% in VAT, 35% in BT, 0% in CIT, 14% in IIT | |
| Tianjin | 2002 ∼ 2011, the city shares in VAT, BT, CIT and IIT |
| Xinjiang | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
| Yunnan | Year 2002, 7.5% in VAT, 0% in BT, 30% in CIT, 30% in IIT |
| 2003 ∼ 2011, 7.5% in VAT, 0% in BT, 24% in CIT, 24% in IIT | |
| Zhejiang | 2002 ∼ 2011, 0% in VAT, 0% in BT, 0% in CIT, 0% in IIT |
Note(s): Table 1 presents sub-national tax revenue sharing rules and changes over 2002–2011 period for sample provinces. We hand collected the information from publicly official documents. We do not include Xizang because we have no access to collect its tax sharing documents. The four provincial-level cities (Beijing, Chongqing, Shanghai, Tianjin) share tax income with city-level urban districts. For the four provincial-level cities, we only know whether they share tax revenues with urban districts but have no valid information on the exact tax revenue sharing rates