VAT rate: (1) Taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated 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, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Four, the following taxable services provided by units and individuals in the pilot areas, except as otherwise provided by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, shall be exempted from value-added tax:

(1) Overseas engineering survey and exploration services for engineering and mineral resources.

(2) Conference and exhibition services of conference and exhibition venues abroad.

(3) warehousing services with overseas storage locations.

(4) Lease service of tangible movable property using the subject matter overseas.

(5) International transport services that meet the requirements of Item (1) of Article 1 of this Notice, but not the requirements of Item (2) of Article 1.

Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Printing and Distributing the Pilot Program of Changing Business Tax to Value-added Tax.