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Income Tax Law
PROVISIONAL REGULATIONS OF THE PEOPLE´S REPUBLIC OF CHINA ONCONSUMPTION TAX
                     25%
2. White spirits made from                                    15%
    potatoes
3. Yellow spirits                                ton       240 yuan
4. Beer                                          ton       220 yuan
5. Other alcoholic drinks                                     10%
6. Alcohol                                                     5%
III. Cosmetics               Including cosmetics sets         30%
IV. Skin-care and hair-care
     products                                                   17%
V.  Precious jewelry and      Including all kinds of
     precious jade and         gold, silver, jewelry, and       10%
     stones                    precious stone ornaments
VI. Firecrackers and fire-works                                15%
VII. Gasoline                                     litre     0.2 yuan
VIII. Diesel oil                                  litre     0.1 yuan
IX. Motor vehicle tyres                                        10%
X. Motorcycles
XI. Motor cars                                                  8%
1.  Those with a cylinder                                       8%
     capacity (i. e. emission
     capacity) of more than
     2200ml (including
     2200ml)
     Those with a cylinder                                       5%
     capacity of between
     1000-2200ml
     (including 1000ml)
     Those with a cylinder                &

 


 

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