Country Profile: China
Tax to GDP ratio: 20.1
Financial Transactions Tax (FTT): Yes – tax in place
China has a stamp duty of 0.1 % for sellers for share transfer transactions in both directions (i.e., share trades on the Shenzhen Stock Exchange (SSE). Transactions in Chinese A-shares will be taxed on 0.1% for the seller. Exemptions are applicable only for certain stock borrowing activities, designed to cover short sales
Aviation: Yes – tax in place
China Airport Fee:
- Domestic flights: €6.36
- International flights: €11.44
Beneficiary of aviation tax: Not specified
Source: European Commission: CE Delft and Directorate-General for Mobility and Transport, Taxes in the field of aviation and their impact – Final report, Publications Office, 2019,
Carbon Price: Yes – carbon pricing instrument in place
National ETS:
- Coverage: 32% of emissions
- Price: RMB90.97 (US$12.57)
- Revenue: Not available
- Sectors covered: Electricity and heat
- Offsetting: Yes, with quantitative limit
Source: World Bank
Oil and gas revenues
- In 2017, total government revenues from fossil fuel production (coal, oil and gas) were $21bn USD, equivalent to 0.6% of the general government budget
Source: IISD
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