The complex-toothed flying squirrel occurs in the southern Chinese provinces Hubei, Hunan, Guizhou, Sichuan, and Yunnan. The common name refers to the teeth, which differ from those of other species of flying squirrels.

Flying squirrels are a tribe of 50 species of squirrels in the family Sciuridae. Despite their name, they are not in fact capable of full flight in the same way as birds or bats, but they are able to glide from one tree to another with the aid of a patagium, a furred skin membrane that stretches from wrist to ankle. Their long tails also provide stability as they glide. Anatomically they are very similar to other squirrels with a number of adaptations to suit their lifestyle; their limb bones are longer and their hand bones, foot bones, and distal vertebrae are shorter. Flying squirrels are able to steer and exert control over their glide path with their limbs and tail.