What are the listed goods that are subject to the 13 low tax rate?
The listed goods subject to the low tax rate of 13 are:
1. Grain, edible vegetable oils (including olive oil), fresh milk (sterilized milk is 13; prepared milk is 17);
2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use;
3. Books, newspapers, magazines;
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4. Feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films;
5. Other goods specified by the State Council and its relevant departments.
(1) (Primary) agricultural products. (2) Audio and video products. (3) Electronic publications. (4) Dimethyl ether. The specific scope of goods subject to 13 low tax rates0
(1) Agricultural products
Agricultural products refer to various plants produced in planting, breeding, forestry, animal husbandry, and aquaculture. , primary products of animals.
1. Plants
Plants include primary products of various plants grown artificially and naturally. The specific scope of taxation is:
(1) Grain
Including wheat, rice, corn, sorghum, millet and other miscellaneous grains, as well as flour, rice, cornmeal, corn residue, etc. Cut noodles, dumpling wrappers, wonton wrappers, dough wrappers, rice noodles and other grain replicas are also subject to taxation on this product.
Quick-frozen foods, instant noodles, non-staple foods and various cooked foods and starches processed from grains are not subject to taxation on this product.
(2) Vegetables
Including various vegetables, fungi and a few woody plants that can be used as non-staple food.
Vegetables, pickles, pickles, pickles and salted vegetables that have been processed by drying, refrigeration, freezing, packaging, dehydration and other processes also fall within the scope of taxation on this product.
Various canned vegetables are not subject to taxation on this product.
(3) Tobacco leaves
Including sun-cured tobacco leaves, air-cured tobacco leaves and first-cured tobacco leaves.
(4) Tea
Including various types of tea (such as red tea, green tea, oolong tea, white tea, black tea, etc.).
Refined tea, tea for border sales, tea and tea beverages mixed with various drugs are not subject to taxation on this product.
(5) Horticultural plants
Horticultural plants refer to edible fruits. Such as fruits, dried fruits (such as dried lychees, dried longans, raisins, etc.), dried fruits, nuts, fruit melons (such as melon, watermelon, cantaloupe, etc.), as well as pepper, pepper, aniseed, coffee beans, etc. Horticultural plants that have been processed through processes such as freezing, refrigeration, and packaging also fall within the scope of taxation for this product.
Various canned fruits, preserved fruits, honey money, fried nuts, nuts, and ground horticultural plants (such as pepper, pepper powder, etc.) do not fall within the scope of taxation on this product.
(6) Medicinal plants
Medicinal plants refer to the roots, stems, bark, leaves, flowers, fruits, etc. of various plants used as raw materials in traditional Chinese medicine.
Traditional Chinese medicine pieces such as slices, shreds, blocks and segments made from the above medicinal plants. It also falls within the scope of taxation on this product. Patent medicines do not fall within the scope of taxation on this product.
(7) Oil plants
Oil plants refer to primary products such as roots, stems, leaves, fruits, flowers or germ tissues of various plants that are mainly used to extract oil, such as Rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor beans, sesame seeds, flax seeds, tea seeds, tung seeds, olive kernels, palm kernels, cotton seeds, etc.
Aromatic plants used to extract aromatic oils are also subject to taxation.
(8) Fiber plants
Fiber plants refer to plants whose fibers are used as raw materials for textiles, papermaking or ropes, such as cotton (including seed cotton, lint, and wadding), hemp, and jute , kenaf, ramie, ramie, flax, apocynum, abaca, sisal, etc.
Cotton linters and hemp fibers that have been degummed and refined (washed) are also subject to taxation on this product.
(9) Sugar plants
Sugar plants refer to various plants mainly used for sugar production, such as sugar cane, sugar beet, etc.
(10) Forestry products
Forestry products refer to trees, shrubs and bamboo plants, as well as natural resin and natural rubber. The scope of taxation on forestry products includes: logs, raw bamboo, natural resin and other forestry products.
(11) Other plants
Other plants refer to various artificially cultivated and wild plants other than the plants listed above, such as saplings, flowers, plant seeds, plant leaves, Grass, wheat straw, beans, potatoes, algae, etc.
Dried flowers, hay, dried potatoes, dried algae plants, scraps of agricultural products, etc. also fall within the scope of taxation on this product.
2. Animals
Animals include primary products of various artificially bred and naturally grown animals. The specific scope of taxation is:
(1) Aquatic products
Aquatic products refer to artificially stocked and artificially caught fish, shrimps, crabs, clams, shellfish, echinoderms, and molluscs species, coelenterates, and leviathans. The scope of taxation on this product includes: fish, shrimp, crab, turtle, shellfish, echinoderms, molluscs, coelenterates, marine animals, fry (eggs), shrimp fry, crab fry, clam fry (seedlings), and Aquatic products that have undergone antiseptic treatment and packaging such as freezing, refrigeration, and salting.
Dried fish, shrimp, crab, shellfish, echinoderms, molluscs, coelenterates, such as dried fish, dried shrimp, dried shrimp, scallops, etc., as well as shells, Pearls also fall within the scope of taxation for this product.
Cooked aquatic products and canned aquatic products of various types are not subject to taxation on this product.
(2) Livestock products
Livestock products refer to various livestock and poultry that are artificially raised, bred and captured. The scope of taxation on this product includes:
Mammals, poultry and reptiles, such as cattle, horses, pigs, sheep, chickens, ducks, etc.
Meat products of mammals, poultry and reptiles.
Raw meat products of various mammals, poultry and reptiles, such as bacon, cured meat, bacon, etc., also fall within the scope of taxation on this product.
Various canned meats and cooked meat products are not subject to taxation on this product.
Egg products. It refers to eggs of various poultry and reptiles, including fresh eggs and refrigerated eggs.
Processed salted eggs, preserved eggs, pickled eggs, etc. also fall within the scope of taxation on this product.
Canned eggs of various types are not subject to taxation on this product.
Fresh milk. It refers to the milk of various mammals and the milk produced through purification, sterilization and other processing procedures. Fresh milk produced with new trace elements in accordance with the "Hygienic Standards for the Use of Food Nutritional Enhancers" (GB1488-94) can be levied VAT at a VAT rate of 13% as "fresh milk".
Various dairy products processed from fresh milk, such as yogurt, cheese, cream, etc., are not subject to taxation on this product.
(3) Animal skins
Animal skins refer to raw hides and skins that are directly stripped from various animals (mammals, poultry and reptiles) without tanning. open.
Raw hides and skins soaked in water, salt water or antiseptic solution, scraped, dehaired, sun-dried or fumigated without tanning are also subject to taxation.
(4) Animal plush
Animal plush refers to the unwashed hair, down and feathers of various animals. Cleaned wool, washed velvet, etc. do not fall within the scope of taxation on this product.
(5) Other animal tissues
Other animal tissues refer to other tissues of mammals, birds, reptiles, and insects other than those listed above.
Cocoons. Including fresh and dried cocoons, as well as silkworm pupae.
Natural honey.
It refers to collected unprocessed natural honey, fresh royal jelly, etc.
Animal resins, such as shellac, etc.
Other animal tissues, such as: animal bones and shells; animal horns, animal blood, animal secretions, silkworm seeds, etc.
(2) Edible vegetable oil
Vegetable oil is oil processed and extracted from plant roots, stems, leaves, fruits, flowers or germ tissues. Edible vegetable oil only refers to: sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower oil, cottonseed oil, corn germ oil, camellia oil, flax oil and mixed oils produced from the above oils. Palm oil also falls within the scope of this cargo.
(3) Tap water
Tap water refers to water supplied to users through the water supply system after being processed by water companies and industrial and mining enterprises through extraction, filtration, sedimentation, disinfection and other processes.
Agricultural irrigation water, water transported by water diversion projects, etc. are not within the scope of this product.
(4) Heating and hot water
Heating and hot water refer to the use of various fuels (such as coal, oil, other gases or solid and liquid fuels) and electric energy to Heating water to form gas and hot water, and developing natural thermal energy, such as developing geothermal resources or using solar energy to produce heating, hot air, and hot water.
Heating, hot air and hot water produced and recovered using industrial waste heat also fall within the scope of this product.
(5) Air-conditioning
Air-conditioning refers to low-temperature gas produced by refrigeration devices in order to adjust the indoor temperature and provided to users through the air supply system.
(6) Coal gas
Coal gas refers to the general term for gas products obtained from production processes such as coal, coke, semi-coke and heavy oil through carbonization or gasification. The scope of gas includes:
1. Coke oven gas. It refers to the gas produced by the carbonization of coal in coke ovens.
2. Produces furnace gas. It refers to the gas, mixed gas, water gas, single water gas, double water gas, etc. produced by vaporizing coal, coke, and semi-coke in a gas generator with air (or oxygen) and a small amount of steam.
3. Liquefied gas. It refers to gas compressed into liquid.
(7) Liquefied petroleum gas
Liquefied petroleum gas refers to a liquid that is compressed from low molecular weight hydrocarbon refinery gas produced during petroleum processing. The main ingredients are propane, butane, butene, etc.
(8) Natural gas
Natural gas is a hydrocarbon combustible gas contained in the formation. It mainly contains low molecular alkanes such as methane and butane, as well as propane, butane, pentane and other heavy gaseous hydrocarbons.
Natural gas includes gas field natural gas, oil field natural gas, coal mine natural gas and other natural gas.
(9) Biogas
The main component of biogas is methane. It is formed by natural decomposition of plant residues in isolation from the air. Biogas is mainly used as fuel.
The scope of this product includes: natural biogas and artificially produced biogas.
(10) Coal products for residential use
Coal products for residential use refer to briquettes, briquettes, briquettes and charcoal.
(11) Books, newspapers, and magazines
Books, newspapers, and magazines are paper products that are printed using printing technology and based on the original text, drawings, and lines. The scope of this product is:
1. books. It refers to books and pictures published by units approved by the State Press and Publication Administration and sequenced by international standard book numbers.
2. newspaper. It refers to newspapers approved by the State Press and Publication Administration, registered with the press and publication management departments of various provinces, autonomous regions, and municipalities directly under the Central Government, and having a domestic unified serial number (CN).
3. Magazine. It refers to publications approved by the State Press and Publication Administration, registered with the press and publication management departments of various provinces, autonomous regions, and municipalities directly under the Central Government, and having a domestic unified serial number (CN).
(12) Feed
Feed refers to products or processed products used for animal feeding.
The scope of this product includes: single bulk feed, mixed feed, compound feed, compound premix, and concentrated feed.
Food and feed additives directly used for animal feeding do not fall within the scope of this product.
(13) Chemical fertilizers
Chemical fertilizers refer to various chemical fertilizers made by chemical and mechanical processing. The scope of chemical fertilizers includes:
1. Chemical nitrogen fertilizer. The main varieties include urea, ammonium sulfate, ammonium bicarbonate, ammonium chloride, lime ammonia, ammonia water, etc.
2. Phosphate fertilizer. The main varieties include phosphate rock powder, superphosphate (including ordinary superphosphate and double superphosphate), calcium magnesium phosphate fertilizer, steel slag phosphate fertilizer, etc.
3. Potash fertilizer. The main varieties include potassium sulfate, potassium chloride, etc.
4. Compound fertilizer. It is a fertilizer that is synthesized or mixed by chemical methods to contain two or more nutrient elements such as nitrogen, phosphorus and potassium. Those containing two elements are called binary compound fertilizers, those containing three elements are called ternary compound fertilizers, and those containing three elements and some other elements are called multi-element compound fertilizers. The main products include nitric acid phosphate fertilizer, ammonium phosphate, potassium dihydrogen phosphate fertilizer, calcium magnesium phosphorus potassium fertilizer, monoammonium phosphate, diammonium phosphate powder, nitrogen, phosphorus and potassium compound fertilizer, etc.
5. Trace element fertilizer. It refers to fertilizers that contain one or more nutrients that are necessary for plant growth but require very small amounts, such as boron fertilizer, manganese fertilizer, zinc fertilizer, copper fertilizer, molybdenum fertilizer, etc.
6. Other fertilizers. Refers to other chemical fertilizers other than those listed above.
(14) Pesticides
Pesticides refer to chemicals used in agriculture and forestry to prevent and control pests and diseases, eliminate weeds and regulate plant production. Pesticides include pesticide raw materials and pesticide preparations. Such as insecticides, fungicides, herbicides, botanical pesticides, microbial pesticides, sanitary drugs, other pesticide raw materials, preparations, etc.
Daily hygienic drugs in various types of packaging used in human daily life (such as sanitary insecticides, insect repellents, mosquito repellents, mosquito coils, detoxifiers, etc.) are not within the scope of pesticides.
(15) Agricultural film
Agricultural film refers to various mulch films and greenhouse films used in agricultural production.
(16) Agricultural machinery
Agricultural machinery refers to various machines, mechanized and semi-mechanized agricultural tools and small agricultural tools used in agricultural production (including forestry, animal husbandry, sideline industry, and fishery) . The scope of agricultural machinery is:
1. tractor. It is a machine that uses an internal combustion engine as a driving tool to perform operations and carry materials. Including wheel tractors, crawler tractors, walking tractors, and tractors.
2. Soil preparation machinery. It is a machine for plowing and preparing the soil. Including machine-driven plows, machine-driven harrows, rotary tillers, compactors, combined soil preparers, soil combiners, and other soil cultivation machinery.
3. Farmland infrastructure machinery. It refers to special machinery engaged in farmland infrastructure construction. Including trenching and embankment machines, trenching and pipelaying machines, shovel-throwing machines, graders, and other farmland capital construction machinery.
4. Planting machinery. It refers to the machinery for transplanting crop seeds or seedlings to seedbeds suitable for crop production. Including sowing machines, rice transplanters, planting machines, mulching machines, compound seeders, and seedling preparation machinery.
5. Plant protection and management machinery. It refers to the machinery for managing, fertilizing, and preventing pests and diseases during the production process of crops. Including motorized dusters, sprayers (devices), mist dusters, trimmers, cultivators and weeders, seeding cultivators, earth-building tools, and fertilizer spreaders.
6. Harvesting machinery. Refers to machinery for harvesting various crops. Including harvesters for grains, cotton, potatoes, sugar beets, sugar cane, tea, oil crops, etc.
7. Field work machinery. It refers to a mechanical device for threshing, cleaning and drying food crops. Including various threshing machines, cleaning machines, grain dryers, and seed selection machines.
8. Drainage and irrigation machinery. It refers to various mechanical devices used for drainage and irrigation in agriculture and animal husbandry. Including sprinkler irrigation machines, semi-mechanized water lifting equipment, and well drilling machines.
9． Agricultural and sideline products processing machinery. It refers to the machinery that performs initial processing of agricultural and sideline products, and the processed products are still agricultural and sideline products.
Including tea machinery, shelling machinery, cotton processing machinery (including cotton balers), edible fungus machinery (cultivating fungus, mushrooms, etc.), and small grain machinery.
Machinery that uses agricultural and sideline products as raw materials to process industrial products does not fall within the scope of this product.
10. Agricultural transport machinery. It refers to various transportation machinery required in the agricultural production process. Includes rickshaws (excluding three-wheeled trucks), animal-drawn vehicles and tractor-trailers.
Agricultural vehicles are not included in the scope of this product.
11. Livestock machinery. Refers to various machinery used in animal husbandry production. Including grassland construction machinery, animal husbandry harvesting machinery, feed processing machinery, livestock and poultry raising machinery, and livestock product collection machinery.
12. Fishing machinery. It refers to the machinery used for fishing and cultivating aquatic products. Including fishing machinery, aerators, and bait machines.
Motorized fishing boats are not within the scope of this product.
13. Forestry machinery. It refers to machinery used for forestry planting and afforestation. Including cleaning machinery, forestry machinery, and seedling planting machinery.
Forest felling machinery and logging machinery are not included in the scope of this goods collection.
14. Small farm implements. Including agricultural tools such as animal-drawn plows, animal-drawn rakes, hoes, and sickles.
Agricultural machinery parts do not fall within the scope of taxation of this product.
(17) Metal ore mining and processing products
Including ferrous and non-ferrous metal ore mining and processing products. Ferrous metal ore mining and beneficiation products refer to artificially mined raw ores for the extraction of iron, manganese and chromium metals and ore sand and ore powder produced through ore beneficiation procedures. Artificial rich ores (including sinter and pellets) produced by calcining or roasting raw ore or processed ore sand and ore powder are also subject to the taxation of "ferrous metal ore mining and processing products"; non-ferrous metal ore mining and processing products are Refers to natural ores, mineral sands and ore powders artificially mined and selected for the extraction of metals other than iron, manganese and chromium, excluding non-ferrous metal compounds produced by smelting or chemical methods.
Non-ferrous metal smelted ore that is calcined or smelted from non-ferrous metal raw ore or processed ore sand and ore powder also falls within the scope of "non-ferrous metal ore mining and processing products". Silicic acid cobalt does not belong to "metal ore mining and processing products".
(18) Non-metallic mineral mining and dressing products
Including non-metallic mineral mining and dressing products and coal other than metal mineral mining and dressing products. Non-metallic mineral mining and dressing products refer to other non-metallic mineral ores, ore sands and mineral powders other than metallic mineral mining and dressing products mined from natural mineral deposits. Excludes calcined, roasted and processed products. Unprocessed natural materials for construction. It also falls within the scope of taxation for “non-metallic mineral mining and processing products”.
Coal. It refers to raw coal mined directly from the ground and coal washing and coal preparation produced through washing and selection processes. Falling coal, stone coal, hand-picked coal, weathered coal, coal slime, etc. produced during the mining, washing, and transportation processes also fall within the scope of "coal" expropriation.
Crude oil and artificial crude oil are not within the scope of this cargo.
From September 1, 2007. The applicable value-added tax rate for salt is uniformly adjusted from 17 to 13. Salt refers to industrial salt and edible salt whose main chemical component is sodium chloride. Including sea salt, lake salt, mine salt.
(19) Audio-visual products and electronic publications
Audio-visual products refer to officially published audio tapes, video tapes, records, laser discs and laser video discs with recorded content.
Electronic publications refer to the use of computer applications to edit and process graphics, text, audio and video and other content information in the form of digital codes and then store them in magnetic, optical, electrical and other media with definite physical forms. It is read and used by being embedded in computers, mobile phones, electronic reading devices, electronic display devices, digital audio/video playback devices, electronic game consoles, navigators and other devices with similar functions. It has interactive functions and is used to express Mass media that promotes ideas, popularizes knowledge and accumulates culture.
The carrier forms and formats mainly include read-only discs (CD-ROM, interactive CD-1, Photo-CD, high-density read-only DVD-ROM, Blu-ray read-only HD-DVDROM and BDROM, etc. ), write-once optical discs (write-once CD discs CD-R, write-once high-density discs DVD-R, write-once Blu-ray discs HD-DVD/R, BD-R, etc.), rewritable discs (can Rewritable CD CD-RW, rewritable high-density disc DVD-RW, rewritable Blu-ray disc HDDVD-RW and BD-RW, magneto-optical disk MO, etc.), soft disk (FD), hard disk (HD) , integrated circuit cards (CF card, MD card, SM card, MMC card, RS-MMC card, MS card, SD card, XD card, T-F1ash card, memory stick, etc.) and various storage chips.
(20) Dimethonium chloride
Refers to the chemical molecular formula: CH30Cton, which is a flammable, non-toxic and non-corrosive gas with a slight methane aroma under normal temperature and pressure. . Question: Which of the following goods sold by an enterprise is not subject to the low tax rate of 13%?
Answer: Sales of tobacco and alcohol Which of the following goods is not applicable to the low tax rate of 13% for an enterprise to sell? (Advanced questions)
What are the tax-free goods for selling tobacco and alcohol
Duty-free goods: Goods that are exempt from value-added tax according to national laws. This type of goods does not pay VAT, so VAT invoices cannot be issued. When enterprises purchase tax-free goods, they can deduct input tax based on 10% of the purchase amount. Duty-free goods can usually be purchased at duty-free shops at airports, in countries and regions where consumer goods are free of charge, and in countries where foreign tourists are given preferential treatment when purchasing consumer goods.
The tax-free goods specifically include: imported perfumes/cosmetics, perfumes, skin care products, makeup sets, imported food/health products, candy packaging, food and health products, imported fine writing instruments, lighters, watches, leather goods, jewelry, clothing, domestic fine writing kits, towels, clothing, badges and non- Precious metal hats, Olympic mascots, taxi style ties, panda toys and crafts
What are the forms of applicable low tax strategies?
Tax rates are the proportion or amount of taxes levied on taxed items
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my country's tax rates are divided into three categories:
1. Fixed tax rate: directly stipulates a fixed tax amount, such as vehicle and vessel tax, urban land use tax.
2. Proportional tax rate: The same taxable object is subject to the same tax rate.
It is divided into three types, among which: a single proportional tax rate is the same proportional tax rate for all taxpayers, such as corporate income tax.
Differential proportional tax rates are divided into product differences, such as tariffs and consumption taxes. Different products have different tax rates;
Industry differences, such as business tax, the same industry adopts the same tax rate;
Regional differences, such as urban construction tax, tax rates are different in different regions.
The proportional tax rate is the minimum and maximum tax rate stipulated in the tax law.
The third is the progressive tax rate (over-rate cumulative tax rate and excess cumulative tax rate): refers to the tax rate that increases as the number of taxable objects increases, or such as: land value-added tax and personal income tax. Why is low tax rate applicable to dimethyl ether?
Dimethyl ether is also called methyl ether, or DME for short. Dimethyl ether is a colorless gas or compressed liquid at normal temperature and pressure, with a slight ether aroma. The relative density (20℃) is 0.666, the melting point is -141.5℃, the boiling point is -24.9℃, and the vapor pressure at room temperature is about 0.5MPa, which is similar to liquefied petroleum gas (LPG). Soluble in water, alcohol, ether, acetone, chloroform and other organic solvents. It is flammable, the flame is slightly bright when burning, and the combustion heat (gaseous state) is 1455kJ/mol. DME is inert at room temperature, not prone to auto-oxidation, non-corrosive, and non-carcinogenic, but it can decompose into methane, ethane, formaldehyde, etc. under radiation or heating conditions.
As a basic chemical raw material, dimethyl ether has many unique uses in chemical industries such as pharmaceuticals, fuels, and pesticides due to its good properties of easy compression, condensation, and vaporization. For example, high-purity dimethyl ether can be used as aerosol propellant and refrigerant instead of Freon, reducing pollution to the atmospheric environment and damage to the ozone layer. Due to its good water solubility and oil solubility, its application range is much better than propane, butane and other petrochemicals. Replacing methanol as a new raw material for formaldehyde production can significantly reduce the cost of formaldehyde production, and shows its superiority in large-scale formaldehyde installations. As a civil fuel gas, its storage, transportation and combustion safety, premixed gas calorific value and theoretical combustion temperature and other performance indicators are better than petroleum liquefied gas. It can be used as peaking gas and liquefied gas blending gas for urban pipeline gas. It is also an ideal fuel for diesel engines. Compared with methanol fuel vehicles, there is no cold start problem. It is also one of the main raw materials for producing low-carbon olefins in the future. Due to the shortage of petroleum resources, the abundance of coal resources and the increasing awareness of people's environmental protection, dimethyl ether has received increasing attention as a clean fuel converted from coal, and has become a carbon-one chemical product with superior performance that has been competitively developed at home and abroad in recent years. Dissolved methyl ether is used as an alternative fuel to LPG and petroleum. Dimethyl ether is a chemical with similar physical properties to LPG. It does not produce gases that damage the environment when burned and can be produced cheaply and in large quantities. Like methane, it is expected to become one of the energy sources of the 21st century. In order to promote the promotion and use of dimethyl ether, starting from July 1, 2008, dimethyl ether will be levied with a value-added tax at a value-added tax rate of 13. This means that *** will further increase its support for alternative energy dimethyl ether. , to cope with the arrival of the era of high oil prices. What goods does the United States list as anti-dumping goods? What are the product names? What is the tax rate?
There are many goods subject to anti-dumping in the United States.
For example: stainless steel sinks, steel pipes, composite wood floors, aluminum profiles, art canvases, stainless steel sheets, biaxial geogrids, photovoltaic/solar components, diamond saw blades and their components, pencils, wooden bedrooms Furniture, steel nails, activated carbon, uncoated paper, citric acid, etc.
If you encounter goods subject to US anti-dumping, you can also communicate with me for details.
I am a re-exporter to a third country. Which goods are subject to the tax rate of 17
The applicable tax rate for value tax
General taxpayers adopt the tax rate of 17\13,
The tax rate of 17: sales or import of goods, provided Processing\repair services
13 tax rate: grain and oil\edible oil; tap water\heating\air conditioning\hot water gas\liquefied petroleum gas\natural gas\biogas\coal products for residential use; books\newspapers\magazines; Feed\fertilizer\pesticide\agricultural machinery (excluding agricultural machinery spare parts)\agricultural film; State Council regulations: agricultural products metal ore mining and processing products\non-metallic mineral mining and processing products and other regulations of the State Council;
17 is general The tax rate, mainly remember the special low tax rate of 13, and what types of bonded processing goods are excluded are the types of bonded processing goods of 17
Processing trade is tax-free, mainly processing with supplied materials and processing with imported materials.
When exporting, no tax will be refunded for processing with incoming materials, and the processing fee corresponding to the value-added tax for processing with imported materials will be refunded.
Import duty-free.