23 kinds of special commodities are sold or imported at a tax rate of 9%.
Agricultural products such as grain, edible vegetable oil and edible salt;
Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;
Books, newspapers, magazines, audio-visual products and electronic publications;
Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
Details are as follows:
I. Agricultural products
(1) plants
1. Wheat
Include wheat, rice, corn, sorghum, millet, barley, oats, flour, rice, corn flour, residue, Daoxiao Noodles, dumpling skin, wonton skin, rice flour, dried noodles, dried ginger, turmeric, corn germ, etc.
Remarks: Frozen food, instant noodles, non-staple food and all kinds of cooked food processed with grain as raw materials, the tax rate is 13%, which does not belong to the scope of this commodity.
vegetables
Including vegetables, fungi, a small amount of woody plants that can be used as non-staple food, vegetables that have been dried, refrigerated, frozen, packaged and dehydrated, pickles, pickles and pickles.
Remarks: All kinds of canned vegetables, the tax rate is 13%, which does not belong to the scope of goods.
3. Tobacco leaves
Comprise sun-cured tobacco leaves, air-cured tobacco leaves and primary flue-cured tobacco leaves.
Remarks: The tax rate of redried flue-cured tobacco leaves baked by professional redrying factory is 13%, which is not within the scope of goods.
4. tea
Include fresh leaves and buds (i.e. tea green) and teas preliminarily prepared through processes such as drying, rolling, fermentation and drying, such as black tea, green tea, oolong tea, white tea and black tea.
Remarks: refined tea, edge-selling tea, tea mixed with various drugs and tea drinks, the tax rate is 13%, which does not belong to the scope of the goods.
5. Horticultural plants
Including: fruits, dried fruits (such as dried litchi, dried longan, raisins, etc. ), dried fruits, nuts, melons (such as melons, watermelons, cantaloupes, etc.). ), pepper, pepper, aniseed, coffee beans, etc. And horticultural plants processed by freezing, cold storage, packaging and the like.
Remarks: Tax rates for canned fruits, preserved fruits, candied fruits, fried nuts and ground gardening plants (such as pepper powder, etc.). ) is 13%, which is out of the scope of the goods.
6. Medicinal plants
Including roots, stems, skins, leaves, flowers and fruits of various plants used as raw materials of traditional Chinese medicine, as well as slices, shreds, blocks, segments and other traditional Chinese medicine pieces processed from the above medicinal plants.
Remarks: Chinese patent medicine, the tax rate is 13%, which does not belong to the scope of this goods.
7. Oil plants
Including rapeseed (including mustard seed), peanut, soybean, sunflower seed, castor seed, sesame seed, flax seed, tea seed, tung oil seed, olive seed, palm seed, cottonseed and other aromatic oil plants for extracting aromatic oil.
8. Fiber plants
Include cotton (including seed cotton, lint cotton and wadding cotton), hemp, jute, hibiscus, ramie, abutted flax, apocynum venetum, banana hemp and sisal. And refined (washed) hemp degummed with cotton linters and hemp fibers.
9. Sugar plants
Include sugar cane, sugar beet, etc.
10. Forestry products
Including logs (trees, shrubs and wood segments), bamboo (bamboo plants and bamboo segments), natural resins (raw lacquer, resins and gums, such as rosin, peach gum, cherry gum, Arabic gum, Cuban gum and natural rubber (including latex and dry gum), bamboo shoots, dried bamboo shoots, brown bamboo, palm bark, branches, leaves and bark.
Remarks: sawn timber and canned bamboo shoots, the tax rate is 13%, which does not belong to the scope of goods.
1 1. Other plants
Include saplings, flowers, plant seeds, plant leaves, grasses, wheat stalks, beans, potatoes, algae plants, dried flowers, hay, dried potatoes, dried algae plants, agricultural product leftovers and the like.
(2) Animals
aquatic product
Including fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, mollusks, coelenterates, marine mammals, fry (eggs), shrimp fry, crab fry, shellfish fry (seedlings), aquatic products preserved and packaged by freezing, cold storage, salting and other methods, as well as dried fish, dried shrimps, dried crabs, shellfish, echinoderms and mollusks.
Remarks: The tax rate of cooked aquatic products and canned aquatic products is 13%, which is not within the scope of goods.
2. Animal husbandry products
Including cattle, horses, pigs, sheep, chickens and ducks, meat products, including whole or divided fresh meat, refrigerated or frozen meat, bacon, viscera, heads, tails, hooves and other tissues of mammals, birds and reptiles, and raw meat products such as bacon, bacon and bacon.
Remarks: The tax rate of canned meat and cooked meat products is 13%, which does not belong to the scope of goods.
3. Egg products
Including fresh eggs, frozen eggs, and processed salted eggs, preserved eggs and preserved eggs.
Remarks: Canned eggs with the tax rate of 13% are not included in this cargo.
4. Fresh milk
Including milk, pasteurized milk produced according to the national food safety standard Pasteurized Milk (GB 19645-20 10) and sterilized milk produced according to the national food safety standard Sterilized Milk (GB 25 190-20 10).
Remarks: Yogurt, cheese, cream and denatured milk, the tax rate is 13%, which is not within the scope of this product.
5. Animal skins
Including untanned hides and slices, as well as untanned hides and slices soaked, scraped, depilated, dried or smoked with clear water, salt water or antiseptic solution.
6. Animal plush
Including: unwashed hair, down and feathers of various animals.
Remarks: The tax rate of wool cashmere is 13%, which is not within the scope of this product.
5. Other animal tissues
Include cocoon, natural honey, shellac, animal bones, shells, horns, animal blood, animal secretions, silkworm eggs, animal bone particles and the like.
Second, edible vegetable oil
Sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower seed oil, cottonseed oil, corn germ oil, tea oil, linseed oil and mixed oil produced from the above oils; Palm oil, cottonseed oil, fennel oil, crude coconut oil, walnut oil, olive oil, pepper oil, almond oil, grape seed oil and peony seed oil.
Third, tap water.
Remarks: agricultural irrigation water, water diversion project, etc. No tax, not within the scope of this kind of goods.
Fourth, heating and hot water.
Including heating, hot gas and hot water, and heating, hot gas and hot water produced and recovered by industrial waste heat.
Verb (abbreviation of verb) air conditioning
Six, gasoline
Include coke oven gas, producer gas and liquefied gas.
Seven, liquefied petroleum gas
Eight, natural gas
Including gas field natural gas, oil field natural gas, coal mine natural gas and other natural gas, as well as Sino-foreign cooperative exploitation of natural gas in the upper reaches of the West-East Gas Transmission Project.
Nine, biogas
Include natural biogas and artificially produced biogas.
X. Coal products for residents
Include briquette, briquette, honeycomb briquette and kindling charcoal.
Eleven, books, newspapers, magazines, audio-visual products, electronic publications
Including: books and pictures published by publishing units approved by the State Press and Publication Administration and numbered with international standard book numbers; With the approval of the State Press and Publication Administration, newspapers registered in the press and publication departments of all provinces, autonomous regions and municipalities directly under the Central Government with a unified domestic serial number (CN); Approved by the State Press and Publication Administration, registered in the administrative department of press and publication of a province, autonomous region or municipality directly under the Central Government, with a unified domestic serial number (CN); As well as supporting products for primary and secondary school teaching materials (including all kinds of paper products or pictures), overseas books printed by domestic printing enterprises and approved by the competent department of press and publication, and numbered with international standard book numbers; Audio tapes, video tapes, records, compact discs and laser discs; CD-ROM, write-once CD-ROM, erasable CD-ROM, floppy disk, hard disk, integrated circuit card and various memory chips.