There are 4 VAT rates*** used by general taxpayers: 13%, 9%, 6% and 0%.
Tax rate: 13%.
Scope of application:
(1) Selling or importing goods (except for those applying low tax rate or zero tax rate).
(2) Provision of taxable labor services.
(3) Provision of tangible movable property leasing services (including operating leases and financial leases).
Tax rate: 9%.
Scope of application:
(1) Necessities of life: grain and other agricultural products, edible vegetable oil, fresh milk (including pasteurized milk and sterilized milk), edible salt, tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, and coal products for residential use
(2) Culture: books (including qualified foreign books), newspapers, magazines
(3) agricultural production materials: feed, fertilizers, pesticides, agricultural machinery (including intensive roasting equipment, frequency vibration insecticidal lamps, automatic pest detection lamps, sticky boards, rolling machines, agricultural excavators, chicken equipment series, pig equipment series of products, excluding agricultural machinery parts), agricultural film
(4) (Primary) agricultural products: dried ginger, turmeric, Animal bone pellets
(5) Others: dimethyl ether, etc.
Legal basis: "Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)" Article 3 Taxpayers shall pay a tax rate of 11% on sales of transportation, postal services, basic telecommunication, construction, and real estate leasing services, sales of immovable properties, transfers of land-use rights, and the sales or imports of the following goods:
1. Agricultural products, such as food grains edible vegetable oil, edible salt;
2. tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use;
3. books, newspapers, magazines, audio-visual products, and electronic publications;
4. feedstuffs, chemical fertilizers, pesticides, farm machinery, and agricultural films;
5. Other goods.