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).


Latest Chinese news

China raises VAT registration threshold

January 14, 2019

China has raised its VAT registration threshold from 1 January 2019 from CNY30,000 to CNY100,000 for small businesses. The measure is temporary for the next two years.

China extends e-commerce VAT concessions

November 28,2018

The Chinese State Council has extended the current VAT discount and duty exemption for small value e-commerce imports to consumers.

China VAT refunds to bolster exporters hit by new US tariffs

September 11, 2018

China has announced a further round of tax breaks to aid its exporters. This follows the US proposing new tariffs levying almost $267bn on Chinese imports....