Pelkova Svetlana Vladimirovna1, Mattc Lidiia Evaldovna2
1Tyumen State Academy of World Economic, Management and Law, PhD in Economic Sciences, Assistant Professor of Accounting and Taxation Department
2Tyumen State Academy of World Economic, Management and Law, student

This article discusses the taxation of importers in China, because now Russia is fixed its movement to the east, that is why this topic is very interesting. This question is relevant for export-oriented Russian enterprises. This study shows that the China’s tax system is similar to the world’s system, but there are specific features in relation to goods which are exempt from the payment of fees.

Keywords: China, consumption tax, customs duty, NLR, VAT

Article reference:
Import taxes and fees in China // Economics and innovations management. 2014. № 12 [Electronic journal]. URL:

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