The 9 percent tax is available for certain goods that fall mainly within the categories of agricultural and utility items, while the 13 percent tax applies to other goods subject to the VAT like manufactured goods.
Taxable services provided by foreign entities or individuals in China are subject to 6 percent of VAT as before.
The import VAT can be calculated based on the following formula:
Import VAT = Composite Assessable Price × VAT Rate
= (Duty-Paid Price + Import Duty + Consumption Tax) × VAT Rate
= (Duty-Paid Price + Import Duty) / (1-Consumption Tax Rate) × VAT Rate
Consumption tax for imported goods
China’s consumption tax (CT) is imposed on companies and organizations who manufacture and import taxable products, process taxable products under consignment, or sell taxable products.
the help you can get. let s see if deyan that and miguel are home. deanna. [speaking foreign language] you remember me. how are you? [speaking foreign language] good to see you. she tells me miguel is resting inside alive and well. after seeing our story, the veteran s administration sent a nurse up the mountain with plenty of medicine. what about the future now, what do you think about next week, next month, next year? trn i translator: i m going to keep fighting i m going to stay in puerto rico i m not levering she says. then points up. they put a flag at the top of the tower. that s one example of puerto rico rising. but that s just one family in a township of around 30,000.