Selling or importing goods (unless otherwise listed); Sales service, tax rate: 13%.
The 9% tax rate applies to the following goods sold or imported:
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, photographic products and electronic publications;
Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film;
Other goods specified by the State Council.
The input tax deduction rate of agricultural products purchased by ordinary taxpayers,
1. If the deduction rate of 10% was originally applied to the agricultural products purchased by general VAT taxpayers, the deduction rate will be adjusted to 9%.
2. If the tax rate of agricultural products purchased by general VAT taxpayers for the production or entrusted processing of goods is 13%, the input tax shall be calculated according to the deduction rate of 10%.
The latest tax rate of the general taxpayer's camp reform project,
Transportation services 9%,
Postal service 9%,
Basic telecommunications services 9%,
Value-added telecommunications services 6%,
Construction services 9%,
Real estate sales of 9%,
Financial services 6%,
R&D technical service 6%,
Information technology services 6%,
Cultural and creative services 6%,
Logistics auxiliary services 6%,
Forensic consulting service 6%,
Radio, film and television services 6%,
Business support services 6%,
Other modern service industries 6%
Tangible movable property leasing service 13%,
Real estate rental service 9%,
Cultural and sports services 6%,
Education and medical services 6%,
Tourism and entertainment services 6%,
Catering and accommodation services 6%,
6% residents' daily services,
Other life services 6%,
Transfer 6% of the right to use or ownership of intangible assets such as technology, trademarks, copyrights, goodwill and natural resources,
9% transfer of land use right.