Legal subjectivity:
Original VAT taxpayer tax rate for general taxpayers 1) Tax rate 17: Sales or import of goods (except for goods listed otherwise); provision of processing, repair and repair services 2) Tax rate 13: grain, edible vegetable oil, fresh milk and tap water, heating, air conditioning, hot gas, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; books, newspapers, magazines; feed, fertilizers, pesticides, agricultural machinery (whole machines), agricultural films; other goods specified by the State Council: agricultural products (referring to various animal and plant primary products); audio and video products; electronic publications; dimethyl ether; 3) Tax rate 0: export goods 4) Tax rate 11: transportation land (Including railway) transportation, water transportation, air transportation and pipeline transportation services; universal postal services, special postal services and other postal services. 5) Tax rate 6: Modern service industry R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, authentication consulting services, radio, film and television services.