There is no sales tax in China. Hotels charge a 5% tax; bigger, joint-venture hotels also add a 10% to 15% service fee. Some restaurants charge a 10% service fee.
A departure tax of Y50 (about $6) for domestic flights and Y90 (about $11) for international flights (including flights to Hong Kong and Macau) must be paid in cash, in dollars or yuan, at the airport. People holding diplomatic passports, passengers in transit who stop over for less than 24 hours, and children under 12 are exempt from the departure tax.