VAT

Chinese Consumption, City Maintenance & Education Taxes

Aside from Chinese VAT and Business Tax, there are a range of other taxes, including:

Consumption Tax

This is charged on specific goods manufactured or imported into China. It includes: luxury goods, petrol/gas and diesel, cars and yachts.

Chinese National Education Taxes

This is a 3% indirect tax on the totals of VAT, Business Tax and Consumption Tax (not of the price of the goods). It funds national educational spend.

Chinese Local Education Surcharge

This is a further 2% charge on the totals of VAT, Business Tax and Consumption Tax (not of the price of the goods).

City Maintenance and Construction Taxes

This is 7% in larger cities on the totals of VAT, Business Tax and Consumption Tax (not of the price of the goods).

Other resources

Avalara Tax Changes 2026

Navigate critical tariff, U.S. sales tax, and key VAT changes in our 10th annual report.

International tax and compliance solutions

 

Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.

Avalara Cross-Border

 

Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.

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