Taxpayers selling or importing the following goods shall be subject to a tax rate of 13%:, tap water, heating, cold air, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use, books, newspapers, magazines, feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, and other goods prescribed by the State Council.
Taxpayers exporting goods shall be subject to a tax rate of zero; however, the State Council shall provide otherwise.
The tax rate for taxpayers to provide processing, repair and fitting services is 17%. Taxpayers operating different tax rates of goods or taxable services, should be separately accounted for the sales of different tax rates of goods or taxable services. If the sales are not separately accounted for, the higher tax rate applies.