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 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....

EU VAT obstacles for Chinese companies

September 2, 2018

Chinese enterprises trading across the EU can be hindered by many barriers; particularly EU VAT, which can leave unsuspecting firms facing large fines or...