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
Explore global VAT updates, new e-invoicing mandates, and key U.S. sales tax changes in this annual Avalara report.
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