| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$12.32 |
1 |
|
Percentage of total item cost: |
0.97% |
1 |
|
Overall tax index: |
255 |
51 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Beijing. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show how
Beijing compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Beijing currently has an
overall Tax Barometer index of 255,
indicating a 155% increase in
travel-related taxes since June 15, 1994.
This increase is due to increases in both the air passenger
sector and lodging sectors; the other two sectors remain at their original base index
levels. Travelers can expect to pay around $12.32 in
travel-related taxes for a five-day, four-night visit. This
total is by far the lowest among all surveyed destinations, and can be
directly attributed to the absence of taxes on car rentals and restaurant meals. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$0.00 |
- |
|
Total charges for 4-day rental with taxes: |
$0.00 |
- |
|
Total tax $ for 4-day rental: |
$0.00 |
1 |
|
Percentage of total car rental cost: |
0.00% |
1 |
|
Car rental tax index: |
100 |
1 |
|
Summary:
Visitors could not rent a car while in Beijing when the Tax Barometer
was established in 1995. This was still thought to be the case
in 2002, but car rental companies have recently begun operating
throughout China. The Tax Barometer will be updated to reflect
current car rental rates in the near future. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$580.19 |
- |
|
Social Development Fee (per night): |
CNY 12.00 |
 |
| Total
charges for 4-nights lodging with taxes: |
$581.64 |
- |
|
Total tax $ for four-nights: |
$1.45 |
1 |
|
Percentage of total hotel room cost: |
0.25% |
1 |
|
Hotel
tax index: |
999 |
51 |
Summary: Beijing recently introduced
the social development fee, a CNY 12.00 per night charge on hotel
rooms. This is the first tax levied on Beijing's lodging sector.
The index has been set at 999 to indicate that no taxes existed prior
to its introduction. The approximately $1.45 in tax collections
is the lowest among all surveyed destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$291.67 |
- |
|
Total charges for 12 meals with taxes: |
$291.67 |
- |
|
Total tax $ for 12 meals: |
$0.00 |
1 |
|
Percentage of total restaurant meals cost: |
0.00% |
1 |
|
Restaurant tax index: |
100 |
5 |
Summary: Beijing currently does not
charge tax on restaurant meals. For this reason, Beijing is
ranked first overall in the amount of taxes collected. |
 |
Rank |
|
International airport fee: |
CNY 90 |
- |
|
Total tax $ for international arrival and departure: |
$10.87 |
9 |
|
Percentage of total trip cost: |
0.85% |
10 |
|
Air passenger tax index: |
225 |
39 |
Summary:
The international airport fee was increased in 1996 from CNY 40.00 to
CNY 90.00. The resulting 125% increase in the amount of taxes
collected levied on international airline passengers ranks as the 14th
largest increase among any of the surveyed destinations.
However, the $10.87 in total taxes collected is the ninth lowest among
all destinations. |
 |
|
Barometer No. 2:
The international airport fee was increased from CNY 40.00 to CNY
90.00.
Barometer No. 9:
An erroneously reported 15.0% service charge on hotels and restaurant
meals was removed. Beijing currently has no government sponsored hotel or restaurant
taxes, although individual hotels may charge service fees.
Barometer No. 11:
A social development
fee of CNY 12.00/night on hotel rooms was reported for the first time.
|
|
