1, grain, edible vegetable oil.
2. Tap water, heating, cold water and hot water; Coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products.
3. Books, newspapers and magazines.
4. Feed, fertilizer, pesticide, agricultural machinery, plastic film.
5. Agricultural products.
6, metal mining products.
7. Non-metallic mineral mining and dressing products.
8. Since June 65438+1 October1day, 2007, audio-visual products and electronic publications.
9. Since July 1 day, 2008, dimethyl ether.
10, since September 2007, 1, salt.
1 1, other goods specified by the State Council.
From May 12.20 18 1 day, the VAT rates of transportation, construction, basic telecommunication services and agricultural products will be reduced from 1 1% to 10%.
Extended data:
1. Taxpayers sell or import goods at the tax rate of 16% except those listed, and provide processing, repair and replacement services at the tax rate of 16%. This tax rate is usually called the basic tax rate.
2. Unless otherwise stipulated in the State Council, taxpayers shall implement zero tax rate for export goods.
3. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply. Taxpayers who sell goods or taxable services at different tax rates and concurrently engage in non-taxable services subject to value-added tax shall be subject to higher tax rates.
References:
Baidu Encyclopedia-VAT rate