Diego Costa will cost Tianjin Quanjian a world-record £152million if his move to China goes ahead this summer.
The Chelsea striker's £76m price tag would be subject to a Chinese FA (CFA) 100 per cent 'tax' on the Chinese Super League clubs' big-money transfers.
Chinese teams who make a loss now have to match the fees for their signings with a payment into a CFA development fund — placing a major block on moves for the likes of Costa and Manchester United's Wayne Rooney.
Chelsea looked set to receive £76m from Tianjin Quanjian — but the 'tax' would shatter the £89m record set by Paul Pogba's move from Juventus to United last summer.