VAT rate: 16% tangible movable property leasing service; Processing, repair and replacement services; Selling or importing goods; 10% land, water, air and pipeline transportation services; Universal and special postal services; Other postal services;
Basic telecommunications services; Engineering, installation, repair, decoration and other construction services; Real estate leasing service; Transfer of land use right; Real estate sales; Agricultural products such as grain, edible vegetable oil and edible salt;
Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
6% value-added telecommunications services; Loan service; Direct charge financial services; Insurance services; Transfer of financial commodities; Information technology services; R&D and technical services; Cultural and creative services; Logistics auxiliary services; Forensic consulting services;
Radio, film and television services; Business auxiliary services; Other modern services; Cultural and sports services; Medical education service; Tourism and entertainment services; Catering and accommodation services; Provide daily services for residents; Other life services; Selling intangible assets;
0% take passengers or goods out of the country; Transporting passengers or goods from abroad into China; Transporting passengers or goods abroad; Space transportation service; Provide overseas units with R&D services completely in consumption abroad; 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%.
The adjustment of tax rate is decided by the State Council.
Legal basis:
Article 8 of the Regulations on Individual Industrial and Commercial Households shall apply to the registration authority where the business premises are located for registration. The applicant shall submit an application for registration, identity certificate and proof of business premises. The registered items of individual industrial and commercial households include the name and domicile, composition, business scope and business premises of the operators. Individual industrial and commercial households use the name, with the name as a registered item.
Derivative problem:
What is VAT?
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. However, in practice, it is difficult to accurately calculate the added value or added value of commodities in the process of production and circulation.