1, grain and edible vegetable oil;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;
3. Books, newspapers and magazines;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;
5. Other goods specified by the State Council.
At the same time, in 1995, according to the decision of the State Council, the VAT rate of the following goods was also adjusted from 17% to 13%.
1 agricultural products. Including all kinds of animal and plant primary products produced by planting, breeding, forestry, animal husbandry and breeding, except that agricultural producers sell their own agricultural products;
2, metal mining products. Including ferrous and nonferrous ore mining products;
3. Non-metallic mineral mining and dressing products. Including non-metallic mineral products and coal other than metallic mineral products.
Extended data:
I. Change the business tax to VAT rate:
According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.
In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.
Second, the scope of collection of business tax to value-added tax:
1, the change from business tax to value-added tax mainly involves transportation and some modern service industries;
2. Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.
3. Modern service industry includes: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
People's Daily Online-Ministry of Finance: The VAT rate of 1 3% will be cancelled from July.