Taxpayers sell or import the following goods at a tax rate of 9%.

1, grain, edible vegetable oil.

2. Tap water, heating, cold water and hot water; Coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products.

3. Books, newspapers and magazines.

4. Feed, fertilizer, pesticide, agricultural machinery, plastic film.

5. Agricultural products.

6, metal mining products.

7. Non-metallic mineral mining and dressing products.

8. Audio-visual products and electronic publications (from 1, since 2007).

9. Dimethyl ether (since July 2008 1 day) and salt (since September 2007 1 day).

10, other goods specified by the State Council.

Extended data

This document makes specific policy provisions for deepening the reform of value-added tax in 20 19. To sum up, there are three main aspects:

1. Clarify how to reduce the VAT rate. Since April 1 day, 2009, general VAT taxpayers have made VAT taxable sales or imported goods. If the original tax rate is 16%, the tax rate will be adjusted to 13%. If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.

In addition, if taxpayers purchase agricultural products, the original deduction rate is 10%, and the deduction rate is adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.

For export goods and services with the tax rate of 16% and the export tax rebate rate of 16%, the export tax rebate rate is adjusted to13%; The export tax rebate rate is adjusted to 9% for export goods and cross-border taxable activities that were originally subject to the 10% tax rate and the export tax rebate rate was 10%.

At the same time, the tax refund rate for overseas tourists shopping abroad is11%; The tax rebate rate for overseas travelers who leave the country for shopping is 8%.

2. Expand the scope of input tax deduction. Domestic passenger transport services will be included in the scope of deduction, and at the same time, the input tax paid by taxpayers for obtaining real estate will be changed from the current two-year deduction (60% in the first year and 40% in the second year) to a one-time full deduction.

In addition, from April 1 day of 2065438 to April 1 day of 20265438 and February 3 1 day of 20265438, taxpayers in the production and life service industries are allowed to deduct the current deductible input tax by 10%.

3. Try out the tax refund system of residual tax credit at the end of VAT. From April 20 1 year 19, the system of final VAT refund will be tried out. Taxpayers who meet the relevant conditions can apply to the competent tax authorities for refund of the incremental tax allowance, that is, the new tax allowance at the end of March 2065438+2009.

Baidu Encyclopedia-VAT rate

State Taxation Administration of The People's Republic of China-Deepening the Reform of Value-added Tax State Taxation Administration of The People's Republic of China has said all six "important" documents.