Which industries need to pay VAT, and which industries need to pay 17% VAT?

Value-added tax refers to the units and individuals engaged in selling goods or processing, repairing and replacing services, selling services, intangible assets, real estate and imported goods in China. They are taxpayers of value-added tax and belong to the whole industry.

The general taxpayer tax rate of production, sales, processing, repair and replacement related industries is 17%.

: Items exempted from VAT:

Self-produced agricultural products sold by agricultural producers;

Contraceptive drugs and appliances;

Ancient books;

Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

Imported materials and equipment provided free of charge by foreign governments and international organizations;

Disabled persons' organizations directly import special articles for the disabled;

Articles sold for your own use.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax