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).

Click for free Chinese VAT info