The VAT rates used by ordinary taxpayers are ***4 grades: 13%, 9%, 6% and 0%.
Tax rate: 13%.
Scope of application:
(1) selling or importing goods (except low tax rate and zero tax rate).
(2) Providing taxable services.
(3) Providing tangible movable property leasing services (including operating leasing and financing leasing).
Tax rate: 9%.
Scope of application:
(1) Daily necessities: agricultural products such as grain, edible vegetable oil, fresh milk (including pasteurized milk), edible salt, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas and coal products for residents.
(2) Culture: books (including qualified overseas books), newspapers, magazines, audio-visual products and electronic publications.
(3) Agricultural means of production: feed, chemical fertilizer, pesticides, agricultural machinery (including intensive curing barn equipment, frequency vibration insecticidal lamp, automatic insect detection lamp, stick insect, rolling shutter door, agricultural excavator, chicken raising equipment series, pig raising equipment series products, excluding agricultural machinery accessories) and agricultural film.
(4) (Primary) Agricultural products: dried ginger, turmeric and animal bones.
(5) Others: dimethyl ether, etc.
Legal basis: Article 3 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.