- Lower rate only refer to:
a Food and edible oil
b Water， cold-air， heating， hot water， coal gas， LPG， natural gas， marsh gas， civil using coal products
c Book， newspaper and magazines
d Feedstuff， fertilizer， pesticide， agricultural machinery， agricultural film
e Agricultural products
f Metallic ore and other non-metallic ore products
g Other goods designated by central government
- Basic rate refers to other products selling or process and maintain service or import besides lower rate coverage.
- Reference: “Income Tax Law for Foreign Invested Enterprise”.
Producing， processing and imported in China for 11 special goods will pay the tax according to in “Regulation on Consumption Tax”.
The 11 special goods are: cigarette， wine， makeup， skin and hair protect products， valuable jewelry， fire cracker， gasoline， diesel fuel， auto tyre， motorcycle， car.
- Duty rate refer to “Custom Tax Regulation”.
- Reference: “Income Tax Law for Foreign Invested Enterprise”
- According CEPA arrangement， from Jan 1st 2004， 374 Hongkong made products will enjoy zero custom duty and from 2006， all Hongkong made products will enjoy zero custom duty. |
