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Table 1 The effective tax rate of major consumption items before and after the reform (%)

From: The effects of China’ s VAT enlargement reform on the income redistribution of urban households

Item

Effective tax rate

% of decline in tax rate

 

Before reform

After reform

 

Food

11.5

11.0

4.4

Clothing

14.6

13.9

5.3

Housing

11.6

11.0

4.8

Household facilities and articles

14.3

13.4

6.4

Health

12.9

11.9

7.7

Traffic and communications

11.0

10.1

8.1

Education, culture, and recreation

10.6

10.0

5.6

Other goods and services

13.6

12.7

6.0