This topic studies the VAT rate.

Goods tax rate (1) For general taxpayers selling or importing goods, in addition to the low tax rate of 9%, the tax rate of 13% applies;

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

Daily necessities: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents.

Stationery: books, newspapers, magazines, audio-visual products, electronic publications.

Agricultural means of production: feed, chemical fertilizer, agricultural machinery, pesticides, agricultural film. Agricultural products, dimethyl ether.

(3) For exported goods (except those prohibited by the state), the tax rate is zero.