The tax rate of 13% applies:
Sales and import of goods (except 9% of goods)
sales service
Tangible movable property leasing service
9% tax rate applies.
Agricultural products (including grain), edible salt, edible vegetable oil; Residents' tap water, heating, liquefied petroleum gas, natural gas, air conditioning, hot water, gas and coal products; Agricultural machinery, feed, pesticide, agricultural film, chemical fertilizer, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products, electronic publications and other goods specified by the State Council.
Real estate leasing service
Sell real estate
Construction service
Transfer of land use right
postal services
Basic telecommunication service
The tax rate of 6% applies.
modern service industry
Sales of intangible assets (trademarks, technologies, copyrights, etc.). )
Value-added telecommunication service
Finance service center
Life services (education, medical care, culture and sports, tourism and entertainment services, etc.). )
0% tax rate
1, export goods and other special businesses (unless otherwise stipulated by the State Council).
2. Cross-border sales of services and intangible assets by domestic units and individuals within the scope prescribed by the State Council;
3, sales of goods and services, providing cross-border taxable behavior, meet the conditions of tax exemption, tax exemption;
4, sales of goods and services, providing cross-border taxable behavior, meet the conditions of tax exemption, tax exemption;
5. Units and individuals that sell services or intangible assets with zero VAT rate within the territory of China can be exempted from zero VAT rate and choose to pay VAT tax-free or according to regulations. After canceling the zero rate of VAT, you may not apply for the zero rate of VAT again within 36 months.
The input tax deduction rate of agricultural products purchased by ordinary taxpayers is 9%
If the deduction rate of 10% was originally applied to the purchase of agricultural products, the deduction rate will be adjusted to 9%.
10%
The tax rate of agricultural products purchased for the production or entrusted processing of goods is 13%, and the input tax is calculated at the deduction rate of 13%.