Introduction to tax sharing data of governments at all levels in China

“Measuring the division of fiscal revenue among governments at all levels in China and grasping the rules of hierarchical distribution of government revenue from data is an important basis for analyzing the behavior of local governments in China and its economic impact. This article combines the fiscal relations between China’s governments characteristics, detailed calculation of the distribution of multi-level government and multi-caliber fiscal revenue, and constructed an intergovernmental fiscal revenue distribution database from 1994 to 2014. The calculation results show that: in the distribution of overall fiscal revenue and important tax revenue, the central government accounts for The largest share; in the distribution of important tax and non-tax revenue below the province, county-level governments account for the largest proportion, and provincial-level governments account for the smallest proportion; the provincial-level fiscal revenue distribution share is the most stable. The results of the hierarchical distribution of inter-governmental fiscal revenue It reflects two rules: the inter-governmental fiscal revenue distribution contract is a flexible sharing contract; the provincial government is the hub of inter-governmental fiscal relations and has high flexibility in fiscal revenue negotiations."

————Lv Bingyang, Ma Guangrong, and Hu Shen: "How to Divide the Cake: Important Indicators of China's Fiscal Decentralization", "Finance and Trade Economics" Issue 8, 2021.

With the authorization of Professor Lu Bingyang of Renmin University of China, CnOpenData has established a display area and data index for this data to facilitate scholars' browsing.

For data download and more information about this data, please jump to China’s government tax sharing data at all levels , or download the data directly at the end of this page.

Time interval

1994-2014

Field display

China's various levels of government tax sharing data fields
Province code
Province
Year
Proportion of general public budget at the central level
Proportion of tax revenue at the central level
Proportion of value-added tax at the central level
Proportion of business tax at the central level
Proportion of corporate income tax at the central level
Proportion of personal income tax at the central level
Proportion of non-tax revenue at the central level
General public budget local share
Proportion of local tax revenue
VAT local proportion
Local proportion of business tax
Local proportion of corporate income tax
Local proportion of personal income tax
Proportion of local non-tax revenue
Proportion of general public budget at the provincial level
Proportion of tax revenue at the provincial level
Proportion of value-added tax at the provincial level
Proportion of business tax at the provincial level
Proportion of corporate income tax at the provincial level
Provincial proportion of personal income tax
Proportion of non-tax revenue at the provincial level
Proportion of general public budget at the city level
Proportion of tax revenue at the city level
VAT city-level proportion
Proportion of business tax at the city level
Proportion of corporate income tax at the city level
Proportion of personal income tax at the city level
Non-tax revenue city-level proportion
County-level proportion of general public budget
County-level proportion of tax revenue
County-level proportion of value-added tax
County-level proportion of business tax
Corporate income tax at county level
County-level personal income tax rate
County-level proportion of non-tax revenue
General public budget city and county combined share
Proportion of total city and county tax revenue
The total proportion of VAT in cities and counties
The total proportion of business tax in cities and counties
Proportion of corporate income tax in the city and county combined
Percentage of personal income tax in cities and counties combined
Non-tax revenue combined city and county proportion

Sample data

Province code	Province	Year	Proportion of general public budget at the central level	Proportion of tax revenue at the central level	Proportion of value-added tax at the central level	Proportion of business tax at the central level	Proportion of corporate income tax at the central level	Proportion of personal income tax at the central level	Proportion of non-tax revenue at the central level	Proportion of local public budget in general	Proportion of local tax revenue	VAT local proportion	Local proportion of business tax	Proportion of local corporate income tax	Local proportion of personal income tax	Proportion of local non-tax revenue	Proportion of general public budget at the provincial level	Proportion of tax revenue at the provincial level	Proportion of value-added tax at the provincial level	Proportion of business tax at the provincial level	Proportion of corporate income tax at the provincial level	Proportion of personal income tax at the provincial level	Proportion of non-tax revenue at the provincial level	Proportion of general public budget at the city level	Proportion of tax revenue at the city level	VAT city-level proportion	Proportion of business tax at the same level in the city	Proportion of corporate income tax at the city level	Proportion of personal income tax at the city level	Non-tax revenue city-level proportion	General public budget city and county combined share	Proportion of total city and county tax revenue	The total proportion of VAT in cities and counties	Proportion of business tax in the city and county combined	Proportion of corporate income tax in the city and county combined	Percentage of personal income tax in cities and counties combined	Non-tax revenue combined city and county proportion
11	北京	1994	0.509671215	0.458392098	0.75	0.002078948	0.638058077	0		0.490328785	0.541607902	0.25	0.997921052	0.361941923	1		0.332591218		0.25	0.64107297				0.157737567			0.356848083
11	北京	1995	0.494647558	0.405765118	0.75	0.006314053	0.77909032		0	0.505352442	0.594234882	0.25	0.993685947	0.22090968			0.303792662		0.25	0.624335686				0.20155978			0.369350261
11	北京	1996	0.457080139	0.37793002	0.75	0.008903233	0.751828083			0.542919861	0.622069941	0.25	0.991096767	0.248171917			0.314616704		0.25	0.601690827				0.228303157			0.389405939
11	北京	1997	0.518604834	0.454560804	0.75	0.071482696	0.822764656			0.481395166	0.545439196	0.25	0.928517304	0.177235344			0.280844058		0.25	0.553833823				0.200551108			0.374683482
11	北京	1998	0.490593549	0.446191222	0.75	0.089519853	0.480052873	0		0.509406451	0.553808778	0.25	0.910480147	0.519947127	1		0.300984011			0.529858617		0.69376716		0.20842244			0.38062153		0.30623284
11	北京	1999	0.578128018	0.548669076	0.75	0.381434891	0.740014878	0.001077678		0.421871982	0.451330924	0.25	0.618565109	0.259985122	0.998922322		0.244723177			0.335452235		0.650344748		0.177148805			0.283112874		0.348577574
11	北京	2000	0.583172169	0.56297053	0.75	0.381950696	0.48169869	0.131971514		0.416827831	0.43702947	0.25	0.618049304	0.51830131	0.868028486		0.215405814		0.128791423	0.323144874				0.201422017		0.121208577	0.29490443
11	北京	2001	0.590085813	0.576755822	0.75	0.366814197	0.790162578	0.203312921		0.409914186	0.423244178	0.25	0.633185803	0.209837422	0.796687079		0.220924579		0.131879527	0.329046621	0.102734451			0.188989607		0.118120473	0.304139182	0.107102971			0.188989607		0.118120473	0.23399431	0.107102971
11	北京	2002	0.584741045	0.580674	0.752961184	0.317746289	0.780398645	0.500000408		0.415258955	0.419326	0.247038816	0.682253711	0.219601355	0.499999592		0.252424238		0.130921119	0.352868431	0.117240027			0.162834717		0.116117697	0.329385281	0.102361328			0.196302961		0.116169188	0.329342151	0.102336073
11	北京	2003	0.592356041	0.591832609	0.752534412	0.250352231	0.819634305	0.599999441	0.66331687	0.407643958	0.408167391	0.247465588	0.749647769	0.180365695	0.400000559	0.33668313	0.213407211		0.130377065	0.38614303	0.097628507			0.194236747		0.117088523	0.363504739	0.082737188			0.194232207
11	北京	2004	0.579322366	0.58312274	0.754337226	0.248562429	0.811995915	0.599999673	0.326485155	0.420677634	0.41687726	0.245662774	0.751437571	0.188004085	0.400000327	0.673514845	0.231290623		0.1280968	0.384120468	0.100870214			0.189387011		0.117565974	0.367317102	0.087133871			0.18938812		0.117616174	0.367278308	0.087144993
11	北京	2005	0.629231129	0.635148031	0.752737687	0.24704951	0.847159848	0.599999432	0.344420818	0.370768871	0.364851927	0.247262313	0.75295049	0.152840152	0.400000568	0.655579182	0.21008322		0.130941535	0.385515168	0.085941932			0.160685651		0.116320778	0.367435322	0.066898219			0.160684966		0.116312418	0.367447683	0.066873915
11	北京	2006	0.653047461	0.658029539	0.753161586	0.252078887	0.859612291	0.600000156	0.432195518	0.346952539	0.341970429	0.246838414	0.747921113	0.140387709	0.399999844	0.567804482	0.196935561		0.135810538	0.382698421	0.080915243			0.150016978		0.111027876	0.365222692	0.059472466			0.150017227		0.111036886	0.365190406	0.059474829
11	北京	2007	0.645897388	0.650667155	0.761518079	0.246492611	0.848163574	0.601409868	0.460125664	0.354102612	0.349332845	0.238481921	0.753507389	0.151836426	0.398590132	0.539874336	0.200996061	0.200714817	0.127274284	0.38538096	0.085305488		0.211949711	0.153106551	0.148618028	0.111207637	0.368126429	0.066530938		0.327924626	0.153100525	0.148619731	0.111227092	0.368104866	0.066527649		0.327617573
11	北京	2008	0.646622273	0.650510652	0.755504897	0.256872917	0.815390982	0.601956569	0.480383837	0.353377727	0.349489348	0.244495103	0.743127083	0.184609018	0.398043431	0.519616163	0.198915213	0.199511578	0.135261885	0.380785522	0.100804633		0.173419131								0.154462514	0.14997779	0.109233218	0.362341561	0.083804384		0.346197032
11	北京	2009	0.67102106	0.679035452	0.757782954	0.175840714	0.868878713	0.601463121	0.42931422	0.32897894	0.320964514	0.242217046	0.824159286	0.131121287	0.398536879	0.57068578	0.182401514	0.178146497	0.133124231	0.422985441	0.074870571		0.310728433								0.146577426	0.142818017	0.109092815	0.401173845	0.056250716		0.259957347
11	北京	2010	0.616877264	0.623341934	0.756156752	0.145265256	0.819114816	0.601131948	0.38443532	0.383122736	0.376658066	0.243843248	0.854734744	0.180885184	0.398868052	0.61556468	0.212265104	0.211063922	0.134559658	0.437681589	0.101941342		0.255454485								0.170857632	0.165594144	0.10928359	0.417053155	0.078943841		0.360110195
11	北京	2011	0.609842659	0.617835366	0.752091493	0.130871379	0.817504751	0.60090734	0.356506869	0.390157341	0.38216458	0.247908507	0.869128621	0.182495249	0.39909266	0.643493131	0.213410204	0.210901866	0.133182005	0.444512759	0.103722088		0.292913491								0.176747136	0.171262714	0.114726501	0.424615861	0.078773161		0.350579641
11	北京	2012	0.626016167	0.635994147	0.712668054	0.142333222	0.833343573	0.600680697	0.319552074	0.373983833	0.364005853	0.287331946	0.857666778	0.166656427	0.399319303	0.680447926	0.203577857	0.200140022	0.154161825	0.439041405	0.097561572		0.309167658								0.170405975	0.16386583	0.133170121	0.418625373	0.069094855		0.371280267
11	北京	2013	0.641285352	0.646729306	0.604359921	0.164464901	0.849230549	0.600084813	0.431098464	0.358714648	0.353270694	0.395640079	0.835535099	0.150769451	0.399915187	0.568901536	0.194122383	0.194103275	0.210334981		0.081869474		0.194860128								0.164592265	0.159167419	0.185305098	0.921971992	0.068899978		0.374041409
11	北京	2014	0.6465512	0.651793311	0.609872037	0.070211945	0.85060794	0.600079417	0.455852065	0.3534488	0.348206725	0.390127963	0.929788055	0.14939206	0.399920583	0.544147935
12	天津	1994	0.603909607	0.575609848	0.75	0	0.249157228			0.396090393	0.424390152	0.25	1	0.750842772			0.204590034		0.154524895	0.556381785				0.191500359		0.095475105	0.457140757
12	天津	1995	0.587498726	0.579142745	0.75	0.000201873	0.426449651			0.412501274	0.420857255	0.25	0.999798127	0.573550349			0.202061161		0.139492797	0.534902067				0.210440113		0.110507203	0.464896061
12	天津	1996	0.546136157	0.541263133	0.75	5.83671E-05	0.533504173		0.734040598	0.453863843	0.458736904	0.25	0.999941633	0.466495827		0.265959402	0.206548034		0.129023188	0.515871793				0.247315809		0.120976812	0.484069839
12	天津	1997	0.560231789	0.573026681	0.75	0.090447724	0.477201428		0	0.439768211	0.426973319	0.25	0.909552276	0.522798572		1	0.195567973		0.13265896	0.462332672				0.244200238		0.11734104	0.447219604
12	天津	1998	0.539088048	0.561105455	0.75	0.12342698	0.157242814	0	0.103529964	0.460911952	0.438894545	0.25	0.87657302	0.842757186	1	0.896470035	0.215366014		0.120166459	0.444892554		0.321546864		0.245545938		0.129833541	0.431680467		0.678453136
12	天津	1999	0.567974967	0.583010269	0.75	0.117510399	0.163040827	0.002228701	0.17470254	0.432025033	0.416989731	0.25	0.882489601	0.836959173	0.997771299	0.82529746	0.200070943		0.116445704	0.451565182		0.327247555		0.231954089		0.133554296	0.43092442		0.670523745
12	天津	2000	0.469031204	0.484621214	0.75	0.094704977	0.177060116	0.212866131	0.142116338	0.530968796	0.515378786	0.25	0.905295023	0.822939884	0.787133869	0.857883662	0.229944112		0.105109221	0.446094864	0.744311318	0.303063761		0.301024684		0.144890779	0.459200159		0.484070108		0.170131738		0.075512798	0.329055845	0.078628566
12	天津	2001	0.514280643	0.523614093	0.75	0.063043312	0.509616187	0.26090659	0.299662354	0.485719357	0.476385907	0.25	0.936956688	0.490383813	0.73909341	0.700337646	0.205878102		0.095137597	0.426292563	0.159544142	0.302250202		0.279841256		0.154862403	0.510664124	0.330839671	0.436843208		0.485719357			0.759982566	0.490383813
12	天津	2002	0.55189611	0.574317632	0.754695627	0.027326984	0.677021156	0.5	0.139710866	0.44810389	0.425682368	0.245304373	0.972673016	0.322978844	0.5	0.860289135	0.202250365		0.091034609	0.419268631	0.114995139	0.285905252		0.245853526		0.154269765	0.553404385	0.207983705	0.214094748		0.143741814		0.073404792	0.402088979	0.076427947
12	天津	2003	0.560821783	0.590891298	0.753104327	0.00458531	0.747792538	0.600003191	0.148896626	0.439178217	0.409108702	0.246895673	0.99541469	0.252207462	0.399996809	0.851103374	0.215134079		0.115958609	0.5471979	0.112441999	0.248721958		0.224044138		0.130937064	0.448216789	0.139765463	0.151274851		0.22410963		0.130952908	0.448162626	0.139658441
12	天津	2004	0.565235182	0.605839429	0.753148646	2.5512E-06	0.784316003	0.600001001	0.118178796	0.434764818	0.394160571	0.246851354	0.999997449	0.215683997	0.399998999	0.881821204	0.217842907		0.154333766	0.551429694	0.061584674	0.239683549		0.216921911		0.092517588	0.448567755	0.154099323	0.16031545		0.216937736		0.094468756	0.448756544	0.154153034
12	天津	2005	0.585223485	0.628933495	0.751758984	0	0.814468724	0.59999915	0.136994336	0.414776515	0.371066505	0.248241016	1	0.185531276	0.40000085	0.863005664	0.185379901	0.221570523	0.088507042	0.545913358	0.054146589	0.236123419	0.640746848	0.229396614		0.159733974	0.454086642	0.131384687	0.163877431		0.15596114	0.149495983	0.086910653	0.31672965	0.064396295	0.096268481	0.222258817
12	天津	2006	0.598946419	0.638786835	0.751276407	0	0.818429711	0.599999623	0.184903865	0.401053581	0.361213165	0.248723593	1	0.181570289	0.400000377	0.815096135	0.179042356	0.228945018	0.092641006	0.544273691	0.061775396	0.2419544	0.439428339	0.222011225		0.156082587	0.455726309	0.119794893	0.158045977		0.153633	0.132268146	0.083433977	0.317208086	0.062495925	0.086923402	0.375667796
12	天津	2007	0.57834305	0.620045411	0.750297078	0	0.774424799	0.599999183	0.202384239	0.42165695	0.379954589	0.249702922	1	0.225575201	0.400000817	0.797615761	0.191037385	0.151278065	0.091834037	0.563218069	0.088583836	0.233641129	0.549479124	0.230619565	0.228676524	0.157868885	0.436781931	0.136991364	0.166359688	0.248136637	0.230607237	0.228676004	0.157862301	0.436870057	0.137034464	0.166476849	0.248017864
12	天津	2008	0.576535664	0.618423707	0.75023227	0	0.767421963	0.599997264	0.210588624	0.423464336	0.381576293	0.24976773	1	0.232578037	0.400002736	0.789411376	0.182003546	0.136743488	0.088226333	0.489467132	0.093438273	0.227532557	0.577409567								0.24146079	0.244832805	0.161541397	0.510532868	0.139139765	0.172470178	0.212001809
12	天津	2009	0.519986082	0.57699869	0.755850024	0	0.71498356	0.599999776	0.20187013	0.480013918	0.42300131	0.244149976	1	0.28501644	0.400000224	0.79812987	0.190466797	0.142484096	0.075751479	0.484395703	0.096992694	0.217375795	0.458198146								0.289547121	0.280517213	0.168398497	0.515604297	0.188023746	0.18262443	0.339931723
12	天津	2010	0.530133283	0.599825533	0.758929844	0	0.740975949	0.600000745	0.125094597	0.469866717	0.400174518	0.241070156	1	0.259024051	0.399999255	0.874905403	0.185289457	0.140679843	0.090903759	0.499280837	0.086663151	0.206153892	0.44455258								0.28457726	0.259494675	0.150166397	0.500719163	0.1723609	0.193845363	0.430352823
12	天津	2011	0.517052005	0.598828439	0.757015256	0.000211087	0.744970041	0.600002769	0.114825428	0.482947995	0.401171561	0.242984744	0.999788913	0.255029959	0.399997231	0.885174572	0.18752639	0.140394671	0.093156761	0.479550738	0.094972348	0.193346095	0.419349047								0.295421605	0.26077689	0.149827983	0.520238175	0.160057611	0.206651136	0.465825525
12	天津	2012	0.478988414	0.584253054	0.753510425	0	0.73417122	0.600013882	0.089596883	0.521011586	0.415746909	0.246489575	1	0.26582878	0.399986118	0.910403117	0.192390223	0.141173294	0.08986582	0.463083063	0.100482429	0.196845469	0.38185016								0.328621364	0.274573615	0.156623756	0.536916937	0.165346351	0.20314065	0.528552957
12	天津	2013	0.452156187	0.555041161	0.703205299	0	0.727393378	0.599995061	0.095380846	0.547843813	0.444958873	0.296794701	1	0.272606622	0.400004939	0.904619154	0.201765216	0.16951186	0.125495227	0.544605687	0.106785821	0.248262369	0.313610568								0.346078597	0.275447013	0.171299474	0.455394313	0.165820801	0.15174257	0.591008586
12	天津	2014	0.431590139	0.535264082	0.67584466	0	0.720949084	0.600008447	0.10184686	0.568409861	0.464735918	0.32415534	1	0.279050916	0.399991553	0.898153141

References

Lu Bingyang, Ma Guangrong, and Hu Shen: "How to Divide the Cake: Important Indicators of China's Fiscal Decentralization", "Finance and Trade Economics" Issue 8, 2021.

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