In China, this is a tax levied by the customs.

The taxes collected by the customs are as follows:

1. Customs collects import and export taxes, consumption taxes, value-added taxes, tonnage taxes, etc.

2. According to relevant laws and regulations, taxpayers sell goods, labor services and services. Value-added tax shall be paid according to law, and the tax payable shall be the balance of the current output tax MINUS the current input tax;

3. Goods and articles that are allowed to be imported and exported shall pay customs duties according to law;

4. Value-added tax on imported goods shall be collected by the customs;

5. The consumption tax on imported taxable consumer goods shall be collected by the customs;

6. Tonnage tax is collected by the customs. The customs shall issue payment vouchers when collecting ton tax. After the person in charge of the taxable ship pays the tonnage tax or provides a guarantee, the customs shall issue the tonnage tax license according to the time limit for applying for the license.

The input tax of the following items shall not be deducted from the output tax:

1. Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

2, abnormal loss of purchased goods, and related labor and transportation services;

3. Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

4. Other projects specified by the State Council.

To sum up, the sales amount is the total price and extra-price expenses charged by taxpayers for taxable sales, but it does not include the output tax collected. Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.

Legal basis:

Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax

When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.

Article 14 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Taxpayers importing goods shall calculate the tax payable according to the tax rates stipulated in taxable value and Article 2 of these Regulations. Composition of taxable value and calculation formula of tax payable;

Composition taxable value = duty paid price+customs duty+consumption tax.

Taxable amount = taxable value of components multiplied by tax rate.