What is the VAT rate of Suning Yunshang? 13% or 17%?

Suning Shangyun Group Co., Ltd. was originally Suning Appliance Co., Ltd., and its business covers traditional household appliances, consumer electronics, department stores, daily necessities, books, virtual products, etc. According to the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC).

Article 2 VAT rate:

(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1. cereals and edible vegetable oils;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

According to the above provisions, no taxpayer has a fixed tax rate, and it is necessary to distinguish the business scope to determine the corresponding VAT rate.