{"entity":{"iso2":null,"iso3":null,"name":"China (People's Republic of)","slug":"china-people-s-republic-of"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_ETR@DF_ETR_XBRD","title":"Effective tax rates for expenditure based tax incentives - Corporate tax statistics \u2014 Effective average tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2019-01-01","value":11.7},{"date":"2020-01-01","value":11.7},{"date":"2021-01-01","value":11.7},{"date":"2022-01-01","value":11.7},{"date":"2023-01-01","value":8.01},{"date":"2024-01-01","value":8.01},{"date":"2025-01-01","value":8.01}],"summary":{"latest_period":"2025-01-01","latest_value":8.01,"max":11.7,"mean":10.1186,"min":8.01,"of":3,"rank":2,"trend":"falling"}}