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[Commodities without tax relief]
For the following products in China, we should note that such products aren’t for relief treatment even though they’re subject to relief regulations.
■ Automobile and motorcycles
☉ Commodities without tax relief
Except for the following exceptions, imported of automobile and motorcycles by any agency or unit cannot enjoy tariff relief but shall pay for taxes according to the regulations.
☉ Exception
-According to the provisions of the State Council, cars and motorcycles which international organizations and foreign governments donated, and those imported by institutions or persons who have beneficiary tax exemption from international treaties China has signed with or acceded to and other treaties Chinese government signed with other countries can enjoy the tax relief for their import.
-Vehicles with the code as No. 8704.1010 and special vehicles of No. 8705 can have tax relief.
-Motorcycles which are even imported by donation or for traveling shall not be under tax exemption.
■ TV and other 20 kinds of commodities
☉ Commodities without tax relief
The following commodities regardless of its form of trade, particular region, enterprises, institutions, individuals cannot enjoy the tax relief and shall pay for taxes according to regulations.
TV, cameras, video recorders, VTR, audio-visual equipment, air conditioning (except the central air conditioning units), refrigerators, freezers, washing machines, cameras, copiers, automatic telephone switches, computers, telephones, wireless paging devices, fax, electronic counter, and document processing software, furniture, lighting equipment, etc.
☉ Exception
Commodities which international organizations and foreign governments donated, and those imported by institutions or persons who have beneficiary tax exemption from international treaties China has signed with or acceded to and other treaties Chinese government signed with other countries can enjoy the tax relief for their import.
■ Office products
☉ Commodities without tax relief
The following commodities regardless of its form of trade, particular region, enterprises, institutions, individuals cannot enjoy the tax relief and pay for taxes according to regulations.
Printing press, shredders, paper cutter (except for factory production paper cutter), typewriters, electric calculators, slide rule, abacus, other office equipment, documents and materials storage equipment (excluded large insurance cabinet for bank and factory), stationery, paper (including office paper, carbon paper, envelopes, cartons, record books, account books, etc., excluded non-office printing factory paper and reel paper).
☉ Exception
Commodities which international organizations and foreign governments donated, and those imported by institutions or persons who have beneficiary tax exemption from international treaties China has signed with or acceded to and other treaties Chinese government signed with other countries can enjoy the tax relief for their import.
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