Deed Tax:

Rate of deed tax is 3%

Land Appreciation Tax:

The calculation formula is: Appreciation amount*Tax rate–Sum of deductible items*Deduction of quick calculation

Four-grade progressive rates are adopted as follows.
   
For that part of the appreciation amount not exceeding 50% of the sum of deductible items, the tax rate shall be 30% and deduction of quick calculation is 0;

For that part of the appreciation amount exceeding 50%, but not exceeding 100%, of the sum of deductible items, the tax rate shall be 40% and deduction of quick calculation is 5%;

For that part of the appreciation amount exceeding 100%, but not exceeding 200%, of the sum of deductible items, the tax rate shall be 50% and deduction of quick calculation is 15%;
For that part of the appreciation amount exceeding 200% of the sum of deductible items, the tax rate shall be 60% and deduction of quick calculation is 35%.

Urban and Township Land Use Tax:

Land use tax is calculated according to the land area actually occupied by the taxpayer and the stipulated tax amount.

Annual amount of land use tax is shown as follows: (per m2)

5 Jiao to 10 Yuan for large city;
4 Jiao to 8 Yuan for medium-sized city;
3 Jiao to 6 Yuan for small city;
2 Jiao to 4 Yuan for county, organic town, industrial and mining area.

Land use tax is calculated by year, paid by installments and collected by local tax authorities.

Housing Property Tax:

Housing property tax is collected from the property owner and calculated by tax residual value or rental income of houses. Housing property tax adopts Ad Valorem. The tax is calculated either by tax residual value or rental income, respectively at the rate of 1.2% and 12%.

Tariff

Import: From the date of January 1, 1998, for foreign invested projects with technology transfer and listed in "encouraged" or "restricted B" category of Guiding Directory on Industries Open to Foreign Investment, their equipment imported for self-use within the total investments shall be exempted from tariff and import linkage appreciation tax, with the exception of commodities list in Catalogue of Non-duty-free Import Commodities for Foreign Invested Projects.
   
The above paragraph also applies for equipment imported for projects funded by foreign government loan and international financial organization loan, as well as imported non-priced equipment provided by foreign processing trade enterprises. For projects complying with the above conditions, the technology, accessories and spare parts imported together with the equipment according to the contract are exempted from tariff and import linkage appreciation tax.
   
Export: Self-produced products exported by foreign invested enterprises are exempted from export tariff, with the exception of restricted exports or those otherwise stipulated by the state.
 
Bond: Raw materials, fuel, accessories, spare parts, components, supplements and packing materials that needs to be imported in order to implement product export contract shall be supervised by the customs as bonded goods.