Industries to which the 9 percent tax rate applies include transportation and construction, among others. Since April 1, 2019, the tax rate for general VAT taxpayers is 9% on the sale of transportation, postal services, basic telecommunications, construction, real estate leasing services, the sale of real estate, the transfer of land-use rights, and the sale or import of the following goods:
Grain and other agricultural products, edible vegetable oils, edible salts; tap water, heating, cold air, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether , biogas, coal products for residential use; books, newspapers, magazines, audio-visual products, electronic publications; feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films; other goods prescribed by the State Council.
Expanded Information:
March 21, the Ministry of Finance news, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs and other three departments issued the "Announcement on Deepening the Policies Related to VAT Reform". The announcement makes it clear that if a general VAT payer has a VAT taxable sales behavior or imports goods, the tax rate will be adjusted to 13% if the 16% tax rate was originally applied; and the tax rate will be adjusted to 9% if the 10% tax rate was originally applied.
Taxpayers purchasing agricultural products, where 10% deduction rate was originally applicable, the deduction rate is adjusted to 9%. Taxpayers purchasing agricultural products for the production or commissioned processing of 13% tax-rate goods shall calculate input tax according to the 10% deduction rate.
The export tax refund rate is adjusted to 13% for exported goods and labor services that were originally subject to a 16% tax rate and an export tax refund rate of 16%; and the export tax refund rate is adjusted to 9% for exported goods and cross-border taxable acts that were originally subject to a 10% tax rate and an export tax refund rate of 10%.
Xinhua - VAT rate officially reduced from April 1
Phoenix - The most complete and practical! 2019 latest VAT rate table
State Administration of Taxation (SAT)-Since April 1, the VAT taxable acts applying a 9% tax rate