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; Gas, liquefied petroleum gas, natural gas, biogas, coal products for residents,
3. Books, newspapers and magazines,
4. Feeds, fertilizers, pesticides, agricultural machinery, agricultural films,
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.