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TAX CHINA |
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Business Tax
(1) Taxpayers
Taxpayers of Business Tax include all enterprises, units, household businesses and other individuals engaged in provision of taxable services, transfer of intangible assets or in sales of immovable properties within the territory of the People's Republic of China.
(2) Taxable items and tax rates
Table of Business Tax Taxable Items and Rates:
| Taxable items |
Tax rates |
| 1. Communications and transportation |
3% |
| 2. Building work |
3% |
| 3. Financial and insurance businesses |
5% |
| 4. Post and tele-communication |
3% |
| 5. Culture and sports |
3% |
| 6. Entertainment |
5%-20% |
| 7. Services |
5% |
| 8. Transfer of intangible assets |
5% |
9. Sales of immovable properties
Consumption Tax
(1) Taxpayers
The taxpayers of Consumption Tax include all enterprises, units, household businesses and other individuals engaged in production or importation of taxable consumer goods within the territory of the People's Republic of China. The taxable consumer goods exported by the taxpayers are exempt from Consumption Tax, unless the taxable consumer goods are restricted by the State from exportation.
(2) Taxable items and tax rates
Table of Consumption Tax Taxable Items and Rates:
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Taxable items
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Tax rates (tax amount)
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Note
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1. Tobacco (1) Grade A Cigarettes (2) Grade B Cigarettes (3) Grade C Cigarettes (4) Cigars (5) Cut tobacco
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50% 40% 25% 25% 30%
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2. Alcoholic drinks and alcohol (1) white spirits made from cereal (2) white spirits made from potatoes (3) yellow spirits (4) beer (5) other alcoholic drinks (6) alcohol
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25% 15% 240 yuan per tonne 220 yuan per tonne 10% 5%
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3. Cosmetics
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30%
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4. Skin-care and hair-care products
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8%
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Perfumed soap currently taxed at 5%
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5. Precious jewellery, pearls, precious jade and stones (1) Gold and silver jewellery (2) Other jewellery, pearls, precious jade and stones
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5% 10%
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6. Firecrackers and Fireworks
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15%
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7. Gasoline (1) Unleaded (2) Leaded
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0.2 yuan per litre 0.28 yuan per litre
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8. Diesel
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0.1 yuan per litre
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9. Motor Vehicle Tires
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10%
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10. Motorcycles
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10%
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11. Motor cars
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1% under 1000cc, 3-9% 1000-3000cc, 25% 3000-4000cc and 40% above 4000cc
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Rate applied on the basis of the type and cylinder capacity of the car
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5%
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POWER TO BE YOUR BEST |
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CONSTRUIRE SON DÉVELOPPEMENT EXPORT EST PRIMORDIAL,
CHAQUE DÉPARTEMENT DOIT ÊTRE ANALYSE ET ADAPTE AUX EXIGENCES DES PAYS CIBLES. |
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