Funny

This world bank paper provides a detailed breakdown of standard expenditures and revenue calculations https://documents1.worldbank.org/curated/en/891221468236962204/pdf/415790CN.pdf

That said, I think the key part isn't in taxation actually but the fact that the state holds the commanding heights of the economy. https://www.piie.com/research/piie-charts/2024/chinas-private-sector-has-lost-ground-state-sector-has-gained-share-among

The key difference is that in the west the purpose of work is to create profit for people who own capital. Any social value produced as the result of work is strictly incidental. Hence, public sector relies on taxation to provide the necessities of life. The dynamic in China is fundamentally different because it is a planned economy. State owned enterprises are the main drivers of development, and private sector exists within the framework of five year plans. The party also controls the golden share of all the major private companies having members on the board. And that's the main factor responsible for ensuring that work by and large has a productive quality to it. People in a socialist state work in their own interest, they build infrastructure, develop technology, grow food, etc., for their own benefit. Profit of the capital owning class is not the primary driver of economic development.