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NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX

NOTICE ON PRINTING AND ISSUING STIPULATIONS CONCERNING SOMESPECIFIC ISSUES RELATED TO CONSUMPTION TAX (State Administration of Taxation: 28 December 1993 Guo Shui Fa(1993) No. 156) Whole Doc.

To tax bureaus of various provinces, autonomous regions and municipalities, to tax bureaus of various cities with separate planning, and to tax bureaus of Harbin, Changchun, Shenyang, Xian, Chengdu, Nanjing, Wuhan and Guangzhou: The Stipulations on Some Specific Issues Concerning Consumption Tax are hereby printed and issued to you. You are expected to put them into practice.

PROVISIONS FOR SOME SPECIFIC QUESTIONS ON CONSUMPTION TAX (State Administration of Taxation: 28 December 1993) I. Questions concerning the standard for classification of cigarettes for computation of tax.

1. Due to the release from the control of cigarettes selling price, prices of cigarettes sold by taxpayers fluctuate frequently. The tax classification and the applicable tax rates shall be determined in accordance with the monthly weighted average selling price for the cigarettes of the same brand and specification. However, the cigarettes sold shall not be calculated under the weighted average method under anyone of the following circumstances: (a) the selling price is obviously below average and without proper reasons; (b) there is no selling price.

In practice, at the beginning of the month, advance payment of tax can be made according to the tax classification and applicable tax rate of the previous month or the most recent month from the month of sale. After the end of the month, taxpayers shall base on the actual selling price to determine the tax classification and the applicable tax rate and calculate the tax pay able for the month.

2. When the price of cigarettes has been raised due to addition of filter tips, change of package or other reasons, the tax classification and applicable tax rates shall be determined according to the new selling price.

3. For cigarettes self-produced and self-used by same taxpayers, the tax classification and the applicable rates shall be determined in accordance with the selling price of cigarettes in the same brand and specification. when there is no selling price for cigarettes with the same brand and specification, they shall all be taxed according to the tax rate of Grade A cigarettes.

4. Contract processed cigarettes shall be taxed in accordance with the tax classification and applicable tax rates of cigarettes with the same brand and specification of the contractor. If no cigarette is with the same brand and specification, they shall all be taxed according to the tax rate for Grade A cigarettes.

5. The applicable tax rate for defective or inferior cigarettes shall be determined in accordance with the tax classification of cigarettes of standard quality with the same brand and specification.

6. The following cigarettes, irrespective of their tax classification shall all be taxed at the rate of Grade A cigarettes: (a) Imported cigarettes; (b) Unmarked cigarettes; (c) Hand-made cigarettes; (d) Cigarettes produced by enterprises and individuals not approved by the State Council as under state plan.

The list for enterprises producing cigarettes under State plan is attached.

7. Any adjustment to the standard for classification of cigarettes for computation of tax shall be determined by the State Administration for Taxation.

II. Questions concerning the scope of charge for alcoholic drinks.

1. The applicable tax rate for outside purchased white spirits made with alcohol shall be determined in accordance with the raw material contained in the alcohol. When the raw material used in the alcohol cannot be determined, the white spirits shall be taxed at the rate for white spirits shall be taxed at the rate for white spirits made from cereal.

2. For outside purchased white spirits made from more than two kinds of alcohol, the tax rate used shall be the highest tax rate of the alcohol.

3. For white spirits produced by and adding liquid to reduce the degree of alcohol for outside purchased white spirits, or outside bottling purchased spirits in bulk for sale, or using leaven and essence to scent or flavour the outside purchased white spirits, the applicable tax rate shall be determined in accordance with the outside purchased materials used in the white spirits. When the materials used in the white spirits cannot be determined, all the above shall be taxed according to the tax rate of white spirits made from cereal.

4. White spirits made by blending different types of outside purchased white spirits shall all be taxed according to the tax rate of white spirits made from cereal.

5. White spirits made by mixing many kinds of raw materials including cereal, potatoes, bran, etc. shall all be taxed according to the tax rate for white spirits made from cereal.

6. White spirits made by mixing materials other than potatoes and cereal shall all be taxed according to the tax rate of white spirits made from potatoes.

III. Questions concerning the basis for computation of tax 1. For taxpayers selling Grade A cigarettes and white spirits made from cereal, if the assessable value is remarkably lower than the market retail price at the place of production, the competent tax authorities shall report level by level up to the State Administration for Taxation for determination on the assessable value and calculate the tax in accordance with the assessable value determined by the State Administration for Taxation.

The method for determining the assessable value for Grade A cigarettes and white spirits made from cereal shall be stipulated under separate provisions.

2. In accordance with the provisions of Article 17 of the , the national average cost-plus margin rate of taxable consumer goods are stipulated as follows: (a) Grade A cigarettes 10% (b) Grade B cigarettes 5% (c) Cigars 5% (d) Cut tobacco 5% (e) White spirits made from cereal 10% (f) White spirits made from potatoes 5% (g) Other alcoholic drinks 5% (h) Alcohol 5% (i) Cosmetics 5% (j) Skin-care and hair-care products 5% (k) Firecrackers and fireworks 5% (l) Precious jewelry and precious jade and stones 6% (m) Motor Vehicle tyres 5% (n) Motorcycles 6% (o) Motor cars 8% (p) Cross-country vehicles 6% (q) Minibuses and vans 5% 3. For the following taxable consumer goods, the assessable values for computation of consumption Tax may be the remainder amount after the sale amount is deducted by the purchase price of outside purchased after-tax consumer goods: (a) Cigarettes made from outside purchased after-tax cut tobacco; (b) Alcoholic drinks produced from outside purchased after-tax alcoholic drinks and alcohol (including adding liquid to reduce the degree of alcohol for outside purchased after-tax white spirits, blending different types of outside purchased after-tax white spirits, using leaven and essence to scent or flavour the outside purchased after-tax white spirits and bottling outside purchased after-tax white spirits in bulk, etc.).

(c) Cosmetics made from outside purchased after-tax cosmetics; (d) Skin-care and hair-care products made from outside purchased after-tax skin- care and hair care products; (e) Precious jewelry and precious jade and stones made from outside purchased after-tax precious jade and stones; (f) Firecrackers and fireworks made from outside purchased after-tax firecrackers and fireworks.

The purchase price of outside purchased after-tax consumer goods refers to the selling price indicated on the purchase invoice (excluding the amount of Value-added Tax).

4. Consumption Tax already paid on the materials of the following taxable consumer goods is allowed to be deducted from the Consumption Tax payable;: (a) Cigarettes received back from the contractor for processing using after-tax cut tobacco as raw materials; (b) Alcoholic drinks received back from the contractor for processing using after-tax alcoholic drinks and alcohol as raw materials; (c) Cosmetics received back from the contractor for processing using after-tax cosmetics as raw materials; (d) Skin-care and hair-care products received back from the contractor for processing using after-tax skin-care and hair-care products as raw materials; (e) Precious jewelry and precious jade and stones received back from the contractor for processing using after-tax precious jade and stones as raw materials; (f) Firecrackers and fireworks received back from the contractor for processing using after-tax firecrackers and fireworks as raw materials.

the Consumption Tax paid refers to Consumption Tax withheld and paid on behalf of the principal by the contractor for the taxable consumer goods contracted for processing.

5. Taxpayers selling self-produced taxable consumer goods through self-established and non-independently accounted sales counter shall be subject to Consumption Tax according to the sales amount or sales volume of the counter sales to outsider.

6. Consumption Tax of taxable consumer goods which the taxpayers use to exchange for production information, consumption information, making investment, offsetting debts, etc. shall be computed using the highest selling price of similar taxable consumer goods of the taxpayer as the basis of tax assessment.

IV. Questions concerning the place for paying tax According to the provisions of Article 25 of the , if the tax payment is consolidated and to be made at the location of the head office when the head office and the branch office are not located in the same province (autonomous region or municipality), approval from the State Administration for Taxation is required; if the payment is consolidated and to be made at the location of the head office when the head office and the branch office are located in the same province (autonomous region or municipality) but not in the same county (or city), approval from the relevant Tax Bureau under the State Administration for Taxation is required.

V. Questions concerning the filling and payment of tax The local competent tax authorities shall determined, depending on the circumstances, one of the following methods for filling and payment of tax for the taxpayer: 1. The taxpayer shall complete the tax return forms regularly and file to the tax authorities, and complete a tax payment certificate and pay the tax to the local bank which acts as the agent for the treasury.

2. The taxpayer shall complete the tax return forms regularly and file to the tax authorities and pay the tax regularly to the tax authorities which would issue the payment certificate upon examination and approval of the from.

3. With regard to small business and units whose accounting system is not sound, tax authorities shall determine the tax payable quarterly or annually in accordance with their production and sales conditions and the tax is to be paid monthly.

VI. These provisions shall come into effect from January 1, 1994.

LIST OF ENTERPRISES PRODUCING ------------ CIGARETTES UNDER STATE PLAN Beijing Cigarette Factory Tianjin Cigarette Factory Shijiazhuang Cigarette Factory Baoding Cigarette Factory Zhangjiakou Cigarette Factory Taiyuan Cigarette Factory Quwo Cigarette Factory Huhhot Cigarette Factory Shenyang Cigarette Factory Yingkou Cigarette Factory Jingzhou Cigarette Factory Xiuyan Cigarette Factory Changchun Cigarette Factory Siping Cigarette Factory Yanji Cigarette Factory Harbin Cigarette Factory Suihua Cigarette Factory Fujing Cigarette Factory Luohe Cigarette Factory Anyang Cigarette Factory Xinxiang Cigarette Factory Kaifeng Cigarette Factory Shangqiu Cigarette Factory Luoyang Cigarette Factory Nanyang Cigarette Factory Zhengzhou Cigarette Factory Huaibing Cigarette Factory Ruzhou Cigarette Factory Jiangshan Cigarette Factory Cheng Cigarette Factory Wuyue Cigarette Factory Xiangfan Cigarette Factory Zaoyang Cigarette Factory Guangshui Cigarette Factory Hongan Cigarette Factory Dangyang Cigarette Factory Lichuan Cigarette Factory Chongqing Cigarette Factory Guiyang Cigarette Factory Zunyi Cigarette Factory Guiding Cigarette Factory Bijie Cigarette Factory Qingsong Cigarette Factory Huangping Cigarette Factory Tongren Cigarette Factory Guiding Branch of Guiding Cigarette Factory Kunming Cigarette Factory Yuxi Cigarette Factory Qujing Cigarette Factory Zhaotong Cigarette Factory Chuxiong Cigarette Factory Dali Cigarette Factory Honghe Cigarette Factory Huize Cigarette Factory Suijiang Cigarette Factory Baoji Cigarette Factory Hailin Cigarette Factory Linkou Cigarette Factory Muleng Cigarette Factory Shanghai Cigarette Factory Nanjing Cigarette Factory Xuzhou Cigarette Factory HuaiYin Cigarette Factory Hangzhou Cigarette Factory Ningbo Cigarette Factory Jiaxing Cigarette Factory Hefei Cigarette Factory Bangbu Cigarette Factory Wuhu Cigarette Factory Fuyang Cigarette Factory Chuzhou Cigarette Factory Haozhou Cigarette Factory Dangshan Cigarette Factory Mengcheng Cigarette Factory Xiamen Cigarette Factory Longyan Cigarette Factory Laifeng Cigarette Factory Sanxia Cigarette Factory Jiangling Cigarette Factory Jianshi Cigarette Factory Xianning branch of Wuhan Cigarette Factory Changsha Cigarette Factory Changde Cigarette Factory Chenzhou Cigarette Factory Lingling Cigarette Factory Longshan Cigarette Factory Xinhuang Cigarette Factory Qidong Cigarette Factory Xinshao Cigarette Factory Fenghuang Cigar Factory Guangzhou No. 1 Cigarette Factory Guangzhou No. 2 Cigarette Factory Shaoguang Cigarette Factory Meizhou Cigarette Factory Zhanjiang Cigarette Factory Shenzhen Cigarette Factory Yan'an Cigarette Factory Xianyang Cigarette Factory Chengcheng Cigarette Factory Xunyang Cigarette Factory No. 1 Branch of Hanzhong Cigarette Factory Lanzhou Cigarette Factory Tianshui Cigarette Factory Qingyang Cigarette Factory Heshui Cigarette Factory Wuzhong Cigarette Factory Ledu Cigarette Factory Xinjiang Cigarette Factory Kunming Branch of Kunming Cigarette Factory Sunwu Cigarette Factory Yongding Branch of Longyan Cigarette Factory Guangfeng Cigarette Factory Jinggangshan Cigarette Factory Xinguo Branch of Gannan Cigarette Factory Zhoukou Cigarette Branch of Dancheng Cigar Factory Yunzian Cigarette Factory Sheshan Cigarette Factory Quanzhou Cigarette Factory China American Cigarette Co. Ltd.

Nanchang Cigarette Factory Guannan Cigarette Factory Jinan Cigarette Factory Qingdao Cigarette Factory Qingzhou Cigarette Factory Dezhou Cigarette Factory Heze Cigarette Factory Yantai Cigarette Factory Tunzhou Cigarette Factory Linqing Cigarette Factory Yishui Cigarette Factory Yanzhou Cigarette Factory Shandong-Rothmans Tobacco Co. Ltd.

Zhengzhou Cigarette Factory Nanxiong Cigarette Factory Nanhai Cigarette Factory Nanning Cigarette Factory Liuzhou Cigarette Factory Yulin Cigarette Factory Wuming Cigarette Factory Zhongshan Cigarette Factory Yulin Branch of Yulin Cigarette Factory Fuchuan Branch of Zhongshan Cigarette Factory Hainan Cigarette Factory Chengdu Cigarette Factory Sichuan Cigarette Factory Shifang Cigarette Factory Mianyang Cigarette Factory Xichang Cigarette Factory Fuling Cigarette Factory Jinjiang Cigarette Factory Wushan Cigarette Factory Zhongshan Cigarette Factory Xianfeng Cigarette Factory Dawu Cigarette Factory Xunyang Cigarette Factory Chang Yang Branch of Dangyang Cigarette Factory ------------ conditions and the tax is to be paid monthly.

VI. These provisions shall come into effect from January 1, 1994.

LIST OF ENTERPRISES PRODUCING ------------ CIGARETTES UNDER STATE PLAN Beijing Cigarette Factory Tianjin Cigarette Factory Shijiazhuang Cigarette Factory Baoding Cigarette Factory Zhangjiakou Cigarette Factory Taiyuan Cigarette Factory Quwo Cigarette Factory Huhhot Cigarette Factory Shenyang Cigarette Factory Yingkou Cigarette Factory Jingzhou Cigarette Factory Xiuyan Cigarette Factory Changchun Cigarette Factory Siping Cigarette Factory Yanji Cigarette Factory Harbin Cigarette Factory Suihua Cigarette Factory Fujing Cigarette Factory Luohe Cigarette Factory Anyang Cigarette Factory Xinxiang Cigarette Factory Kaifeng Cigarette Factory Shangqiu Cigarette Factory Luoyang Cigarette Factory Nanyang Cigarette Factory Zhengzhou Cigarette Factory Huaibing Cigarette Factory Ruzhou Cigarette Factory Jiangshan Cigarette Factory Cheng Cigarette Factory Wuyue Cigarette Factory Xiangfan Cigarette Factory Zaoyang Cigarette Factory Guangshui Cigarette Factory Hongan Cigarette Factory Dangyang Cigarette Factory Lichuan Cigarette Factory Chongqing Cigarette Factory Guiyang Cigarette Factory Zunyi Cigarette Factory Guiding Cigarette Factory Bijie Cigarette Factory Qingsong Cigarette Factory Huangping Cigarette Factory Tongren Cigarette Factory Guiding Branch of Guiding Cigarette Factory Kunming Cigarette Factory Yuxi Cigarette Factory Qujing Cigarette Factory Zhaotong Cigarette Factory Chuxiong Cigarette Factory Dali Cigarette Factory Honghe Cigarette Factory Huize Cigarette Factory Suijiang Cigarette Factory Baoji Cigarette Factory Hailin Cigarette Factory Linkou Cigarette Factory Muleng Cigarette Factory Shanghai Cigarette Factory Nanjing Cigarette Factory Xuzhou Cigarette Factory HuaiYin Cigarette Factory Hangzhou Cigarette Factory Ningbo Cigarette Factory Jiaxing Cigarette Factory Hefei Cigarette Factory Bangbu Cigarette Factory Wuhu Cigarette Factory Fuyang Cigarette Factory Chuzhou Cigarette Factory Haozhou Cigarette Factory Dangshan Cigarette Factory Mengcheng Cigarette Factory Xiamen Cigarette Factory Longyan Cigarette Factory Laifeng Cigarette Factory Sanxia Cigarette Factory Jiangling Cigarette Factory Jianshi Cigarette Factory Xianning branch of Wuhan Cigarette Factory Changsha Cigarette Factory Changde Cigarette Factory Chenzhou Cigarette Factory Lingling Cigarette Factory Longshan Cigarette Factory Xinhuang Cigarette Factory Qidong Cigarette Factory Xinshao Cigarette Factory Fenghuang Cigar Factory Guangzhou No. 1 Cigarette Factory Guangzhou No. 2 Cigarette Factory Shaoguang Cigarette Factory Meizhou Cigarette Factory Zhanjiang Cigarette Factory Shenzhen Cigarette Factory Yan'an Cigarette Factory Xianyang Cigarette Factory Chengcheng Cigarette Factory Xunyang Cigarette Factory No. 1 Branch of Hanzhong Cigarette Factory Lanzhou Cigarette Factory Tianshui Cigarette Factory Qingyang Cigarette Factory Heshui Cigarette Factory Wuzhong Cigarette Factory Ledu Cigarette Factory Xinjiang Cigarette Factory Kunming Branch of Kunming Cigarette Factory Sunwu Cigarette Factory Yongding Branch of Longyan Cigarette Factory Guangfeng Cigarette Factory Jinggangshan Cigarette Factory Xinguo Branch of Gannan Cigarette Factory Zhoukou Cigarette Branch of Dancheng Cigar Factory Yunzian Cigarette Factory Sheshan Cigarette Factory Quanzhou Cigarette Factory China American Cigarette Co. Ltd.

Nanchang Cigarette Factory Guannan Cigarette Factory Jinan Cigarette Factory Qingdao Cigarette Factory Qingzhou Cigarette Factory Dezhou Cigarette Factory Heze Cigarette Factory Yantai Cigarette Factory Tunzhou Cigarette Factory Linqing Cigarette Factory Yishui Cigarette Factory Yanzhou Cigarette Factory Shandong-Rothmans Tobacco Co. Ltd.

Zhengzhou Cigarette Factory Nanxiong Cigarette Factory Nanhai Cigarette Factory Nanning Cigarette Factory Liuzhou Cigarette Factory Yulin Cigarette Factory Wuming Cigarette Factory Zhongshan Cigarette Factory Yulin Branch of Yulin Cigarette Factory Fuchuan Branch of Zhongshan Cigarette Factory Hainan Cigarette Factory Chengdu Cigarette Factory Sichuan Cigarette Factory Shifang Cigarette Factory Mianyang Cigarette Factory Xichang Cigarette Factory Fuling Cigarette Factory Jinjiang Cigarette Factory Wushan Cigarette Factory Zhongshan Cigarette Factory Xianfeng Cigarette Factory Dawu Cigarette Factory Xunyang Cigarette Factory Chang Yang Branch of Dangyang Cigarette Factory ------------


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