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
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
