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China V.A.T. and Other Taxes 2017









China Value Added Tax
  • The standard rate of VAT in China is 17%.V.A.T. is imposed on sale and import of goods and supply of certain services. There is a reduced rate of 13% that applies to products such as books and types of oils.
  • Exporters are entitled to V.A.T. refund for materials bought in China.
  • Small businesses with a turnover of less than the legally defined limit pay value added tax at 3%.
  • V.A.T. returns are filed monthly by 15th of the following month.


China Consumption Tax
  • The tax is imposed inter-alia on sale of alcohol, petrol, jewellery and cars.
  • The relevant rates are 1%-56%.
  • Consumption tax returns are filed monthly.


Urban Real Estate Tax in China
  • A tax of 1.2% is imposed on owners of business rented real estate, according to the value of the real estate.
  • Alternatively tax on rental income is 12% of the rental price. Individuals may pay 4% for rental of residential real estate.


Education Surcharge

All taxpayers of indirect taxes in China must also pay an additional 3% education tax.
Additional 2% local education tax is paid in Beijing.



Urban Construction and Maintenance Tax

All taxpayers of indirect taxes in China must pay this addition surcharge.
The rates are 1% for low populated areas, 5% in country areas and 7% in big cities.
For foreign enterprises the tax is imposed from 1.1.2011 onwards.







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