🇨🇳 China

🚢 Customs Duty

MFN Rate 0%-35%

935 items under 2025 import provisional rates; China-Maldives FTA effective; 100% zero tariff for 43 LDCs

Bonded Logistics Deferred/Exempt

Bonded logistics account verification new rules 2025; intra-zone transfers duty-free

Cross-border E-commerce 0%/9.1%/13%

Single purchase ¥5,000 cap, annual ¥26,000 cap; tariff 0%, VAT/consumption tax at 70%

🏢 Corporate Income Tax 25%

High-tech Enterprises 15%

Must pass high-tech certification; logistics IT/smart warehousing eligible

Small & Micro Enterprises 5%

Taxable income ≤¥3M, effective rate 5% (2024-2027 policy)

Bulk Warehousing 50% reduction

Urban land use tax reduced 50% for bulk commodity warehousing

💰 Value-Added Tax 13%/9%/6%

Transport Services 9%

Road/water/air/pipeline transport

Logistics Auxiliary 6%

Warehousing/loading/delivery; 2025 Bulletin No.5: express revenue as "delivery service" at 6%

Digital Freight 9% (output)

Fuel & toll input VAT deductible; individual driver proxy VAT invoices

VAT Law 2026 New law

VAT Law fully effective May 2026, rate framework unchanged, admin rules updated

📋 Other Taxes

Vehicle Purchase Tax Exempt/Reduced

NEV exempt in 2025; some commercial trucks reduced

Vehicle & Vessel Tax Exempt

NEV commercial vehicles exempt in 2025

Stamp Duty 0.03%-0.1%

Transport contracts 0.05%; warehousing 0.1%

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