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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