Legal basis: Article 36 of the Regulations of People's Republic of China (PRC) on Import and Export Tariffs stipulates that the import and export tariffs shall be levied ad valorem, in specific quantity or in other ways stipulated by the state. The calculation formula of ad valorem levy is: tax payable = duty paid price × tariff rate; The calculation formula of specific tax is: tax payable = quantity of goods × unit tax.
Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Taxpayers sell or import goods at the rate of 17%, except as stipulated in items (2) and (3) of this article. (2) The taxpayer sells or imports the following goods at the tax rate of 13%: 1. Cereals and edible vegetable oils; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council.