Overall situation:
(1) The taxpayer sells or imports goods at a tax rate of 16%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at the tax rate of 13%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and 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 at a tax rate of 16%. Taxpayers also engage in goods or taxable services with different tax rates.
Legal basis: Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration Article 47 If a taxpayer is under any of the circumstances listed in Article 35 and Article 37 of the Law on Tax Collection and Administration, the tax authorities have the right to determine the tax payable by the following methods:
(1) Referring to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;
(two) according to the operating income or cost plus reasonable expenses and profits;
(three) according to the consumption of raw materials, fuel and power. ;
(four) approved by other reasonable methods.
When one of the methods listed in the preceding paragraph is not enough to correctly verify the tax payable, two or more methods can be used at the same time.
If a taxpayer disagrees with the tax payable approved by the tax authorities in accordance with the method specified in this article, it shall provide relevant evidence and adjust the tax payable after confirmation by the tax authorities.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.