Sales price have include VAT in CHINA, and tax and duty on buyer side is responsible by buyer.
Briefing of VAT Under China's Tax System
Tax Policy Department
Ministry of Finance
China started to implement VAT in 1984 on 24 specified taxable items. In 1994, corresponding with reform goal of building up socialist market economy system and pursuant to the guideline of "unification of taxation management, equity of tax burden, simplification of tax system, reasonalization of revenue distribution relations and guarantee of the financial revenue", the former taxation system undertook an overall and structure reform. On December 13, 1993, the State Council of China promulgated "The Provisional Regulation of the People's Republic of China on Value Added Tax"，which put into effect on January 1, 1994 and is currently effective in China.
VAT is administered by the State Administration of Taxation (the import VAT is collected by the customs on behalf), and the revenue from it is shared between the central government (75%) and local governments (25%). VAT is the major source of fiscal revenue for the Government of China, particularly the central government. In 2002, the revenue from VAT is 814.1 billion yuan, accounting for 47.61% of the state total tax revenue of the year, which is the first biggest tax in China.