The specific tax rate of 10% is as follows: land transportation services, water transportation services, air transportation services, pipeline transportation services, universal postal services, special postal services, other postal services, basic telecommunications services, real estate leasing services, engineering services, installation services, repair services, decoration services, other construction services, land use right transfer, sales of real estate, grain and edible vegetable oil. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, audio-visual products, electronic publications, dimethyl ether and other commodities specified by the State Council.

General VAT taxpayers, hereinafter referred to as taxpayers, engage in VAT taxable sales or import of goods. If the original tax rate is 16%, the tax rate will be adjusted to 13%; if the original tax rate is 10, the tax rate will be adjusted to 9%; if the taxpayer purchases agricultural products, the original tax deduction rate is 10, the deduction rate will be adjusted to