General taxpayer enterprises sell self-produced rice, and the rice VAT rate is zero. Sales of non-self-produced rice, rice VAT rate of 9%. Taxpayers sell or import the following goods with a tax rate of 9%: agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.