(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council. Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.
Legal basis: Article 11 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the taxable sales of small-scale taxpayers shall be calculated simply according to the sales volume and the collection rate, and the input tax shall not be deducted. Calculation formula of tax payable:
Taxable amount = sales × collection rate
The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.