From July of 20 17 and 1 year, the structure of VAT rate will be simplified and the VAT rate of 13% will be cancelled. The relevant policies are hereby notified as follows:

1. The tax rate for taxpayers selling or importing the following goods is 1 1%:

Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.