China Taxation Service
Hotline: 86-755-82143348 Email: amyhuang@citilinkia.com
The taxation scope of some goods is as follows(Staple foods, Edible vegetable oils, Running water, Heat and hot water, Refrigerated air:
Staple foods
This is the general term for all staple foods. This taxable scope covers wheat, rice, maize （corn）, kaoliang, millets, soybeans and other food crops （barley, oats, etc.） and flour, husked rice, corn flour processed therefrom, but excluding re-processed food crops （such as dried noodles, fresh noodles, yun tun peals, etc.） and all types of cooked staple foods.
Edible vegetable oils
Vegetable oils are extracted from the roots, stems, leaves, fruits, flowers and embryos of plants and refined.Edible vegetable oils include sesame oil, peanut oil, soybean oil, rape seed oil, rice bran oil, sunflower seed oil, cotton seed oil, corn embryo oil, tea oil （camellia oil）, linseed oil, and mixtures of part of the oils listed above.
Running water
Running water refers to water produced by waterworks after a series of processing including screening, segmentation, sterilization and provided to residents through pipelines.Water used in agricultural irrigation or water sent by water diversion projects is not covered by this scope.
Heat and hot water
Heat and hot water refer to air and water heated warm or hot water and heat with all sorts of fuel （such as coal, rock oil and other gaseous, liquid and solid fuels） and electricity, and heat energy exploited from natural resources such as geothermal energy and solar energy.This scope also covers the heat and hot water recovered from industrial wastes.
Refrigerated air
Refrigerated air refers to cool ail refrigerated by machine and provided to homes through air-conditioning systems.
Contact us
For further queries, please do not hesitate to contact ATAHK at anytime, anywhere by simply calling China hotline at 86-755-82143422, 86-755-82143512, or emailing to anitayao@citilinkia.com.