VAT rate: 1 1% is applicable to transportation, 6% is applicable to R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services and forensic consulting services in some modern services, and 17% is applicable to tangible movable property leasing services in some modern services.
Small-scale taxpayers pay VAT at the rate of 3%.
Low tax rate 13%:
First, agricultural products. For the time being, the specific scope of taxation will continue to be implemented in accordance with the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Notes on the Scope of Taxation of Agricultural Products (Caishuizi [1995] No.52) and the existing relevant regulations.
Second, audio-visual products.
Third, electronic publications. Refers to the use of computer applications to store graphics, text, audio, video and other content information on the carrier, mainly including optical disks, floppy disks, hard disks, integrated circuit cards (CF cards, MD cards, SM cards, MMC cards, RS-MMC cards, MS cards, SD cards, XD cards, T-F 1ash cards, memory sticks) and various storage chips.
Fourth, dimethyl ether. Tax rate
Value-added tax [1] is a turnover tax levied according to the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a kind of tax levied on the value-added realized by units and individuals selling goods or providing processing, repair and replacement services and importing goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 75% of tax revenue comes from the central government and 25% from local governments. On October 201101October 3 10, the Ministry of Finance announced the order of the Ministry of Finance, and the thresholds for value-added tax and business tax were greatly increased.