General Taxes in China

An overview of general taxes in China (excluding income tax): vehicle and property taxes, stamp duty and VAT, with information on exemptions...

There are a number of taxes that must be paid by residents of the People's Republic of China, which include property tax, VAT and stamp duty. Information and a general overview of Chinese taxes can be found on the Beijing Local Taxation Bureau website.

Anyone living and working in China is subject to Chinese taxes.

Value Added Tax (VAT)

VAT is charged at 17 percent on most goods in China. It is payable on the sale or import of goods and some services. VAT is payable at 13 percent on some goods including forestry and agricultural products, edible vegetable oils, tap water, magazines, books and newspapers. VAT is payable at a rate of three percent by small businesses whose turnover is below a level defined by Chinese law.

Some items are exempt from VAT. These include self-made primary agricultural products, antique books, contraceptive products, items imported for use solely by people with disabilities and goods imported for scientific research, education or experiments.