mofcom.gov.cn
2017-9-11u2002·u2002In addition, non ad valorem rates are levied on the importation of soft drink and beer containers, and fuels. Provisions for zero-rating or exemption are in place for a wide range of goods. The ISS is a municipal tax levied on a cumulative (cascading) basis on revenues derived from the provision of certain services (including from abroad).
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