11%. According to the Notice of the Ministry of Finance and State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), the VAT rate of 17% applies to the sale of goods, while for the provision of installation services, the VAT rate of 11% applies.
Specific taxes:
1. Business tax, at a rate of 3%; or value-added tax (VAT), at a rate of 3% for small-scale taxpayers and 6% for general taxpayers
2. Urban construction tax, based on the actual payment of (business tax + VAT + consumption tax). The tax rate according to the location of the taxpayer respectively: 7% in urban areas, 5% in counties and towns, and 1% in villages. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, county cities and towns, the tax rate is 1%.
3. Education surcharge, 3% of the actual (business tax + VAT + consumption tax);
4. Local education surcharge, 2% of the actual (business tax + VAT + consumption tax);
5. Water conservancy fund, 1% of the actual (business tax + VAT + consumption tax).
Expanded Information(1) Taxpayers selling or importing goods shall be subject to a tax rate of 13 percent, except as provided in the second and third items below.
(2) Taxpayers selling or importing the following goods shall be subject to a tax rate of 10%: grain, edible vegetable oil, tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, books, newspapers, magazines, feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, and other goods as prescribed by the State Council.
(3) Taxpayers exporting goods shall be subject to a tax rate of zero; however, the State Council shall provide otherwise.
(4) The tax rate for taxpayers to provide processing, repair and fitting services is 13%. Taxpayers concurrently operating different tax rates of goods or taxable services.
Baidu Encyclopedia-Value Added Tax Rate