11%. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), the value-added tax rate for sales of goods is 17%, while the value-added tax rate for the provision of installation services is 11%. The value-added tax rate.
Specific tax types:
1. Business tax, with a tax rate of 3%; or value-added tax, with a tax rate of 3% for small-scale taxpayers and 6% for general taxpayers
2. Urban construction tax is paid based on the actual payment (business tax + value-added tax + consumption tax). The tax rate is stipulated according to the taxpayer's location: 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties, or towns, the tax rate is 1%.
3. Education surcharge shall be paid based on 3% of the actually paid (business tax + value-added tax + consumption tax);
4. Local education surcharge shall be paid based on the actual paid (business tax + value-added tax + consumption tax) shall be paid at 2%;
5. Water conservancy fund shall be paid at 1% of the actual payment (business tax + value-added tax + consumption tax). Extended information
(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 10%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, books, newspapers , magazines, feed, chemical 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 stipulated by the State Council.
(4) The tax rate for taxpayers providing processing, repair, and repair services is 13%. Taxpayers concurrently operate goods or taxable services with different tax rates.
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