The asphalt VAT rate is 17%.

VAT rate classification

(1) When a taxpayer sells or imports goods, except for the provisions of the second and third items below, the tax rate is 13%.

(2) Taxpayers selling or importing the following goods are subject to a tax rate of 9%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, and coal for residential use Products, books, newspapers, magazines, feed, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, and other goods specified by the State Council.

(3) The tax rate for taxpayers exporting goods is zero; however, unless otherwise specified by the State Council.

(4) The tax rate for taxpayers providing processing, repair, and repair services is 13%. Taxpayers concurrently engage in goods or taxable services with different tax rates. Extended information

From May 1, 2018, the State Council will reduce the value-added tax rate in manufacturing and other industries from 17% to 16%, and will reduce the value-added tax rate in industries such as transportation, construction, basic telecommunications services, and agricultural products and other goods. The value-added tax rate was reduced from 11% to 10%.

According to the "Announcement on Relevant Policies for Deepening Value-Added Tax Reform" (hereinafter referred to as the "Announcement") that has been implemented since April 1, 2019. If a general VAT taxpayer engages in VAT taxable sales or imports goods, if the original 16% tax rate is applicable, the tax rate will be adjusted to 13%; if the original 10% tax rate is applicable, the tax rate will be adjusted to 9%.

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