Article 2 of the revised Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

1. The tax rate for taxpayers selling or importing goods is 17%, except as provided for in items 2 and 3 of this article.

2. Taxpayers sell or import the following goods at the tax rate of 13%: 1, grain and edible vegetable oil; 2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products; 3. Books, newspapers and magazines; 4, feed, fertilizer, pesticides, agricultural machinery, agricultural film; 5. Other goods specified by the State Council.

Three, taxpayers export goods, the tax rate is zero; However, unless otherwise stipulated by the State Council.