The Ministry of Finance? State Taxation Administration of The People's Republic of China? Notice on comprehensively pushing forward the pilot project of changing business tax into value-added tax (Cai Shui [2016] No.36) and Implementation Measures of the pilot project of changing business tax into value-added tax;
Article 15 VAT rate:
(1) Taxpayers who engage in taxable activities shall be taxed at a rate of 6%, except as provided in Items (2), (3) and (4) of this Article.
(2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
The sale of services, intangible assets or real estate by extended materials in China refers to:
(1) The seller or buyer of services (excluding leased real estate) or intangible assets (excluding the right to use natural resources) is in China;
(2) The real estate sold or leased is in China;
(3) The natural resources for which the right to use natural resources is sold are within the territory;
(4) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
Baidu Encyclopedia-Measures for the implementation of the pilot reform of business tax to value-added tax