Policy basis 1: "Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Relevant Policies of Degenerate VAT Rate (Caishui [2017] No.37);
Since July 20 17 1 day, the VAT rate structure has been degenerated and the VAT rate of 13% has been cancelled. The relevant policies are hereby notified as follows:
1. Taxpayers sell or import the following goods at the tax rate of 1 1%:
Agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
Policy basis 2: Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Method (Caishui [2009] No.9);
(III) For ordinary taxpayers selling the following goods produced by themselves, they can choose to calculate and pay the value-added tax at the rate of 6% according to the simple method (Cai Shui [2014] No.57, Notice of the Ministry of Finance on the Policy of Degenerate Value-added Tax Rate in State Taxation Administration of The People's Republic of China [2009] No.9, Item (3) of Article 2 and Article 3 "At the rate of 6%" are adjusted to "At the rate of 3".
1, electricity produced by small hydropower units at or below the county level. Small hydropower units refer to small hydropower units with an installed capacity of less than 50,000 kilowatts (including 50,000 kilowatts) built by various investors.
2. Sand, soil and stone used in construction and production of building materials.
3. Bricks, tiles and lime (excluding clay solid bricks and tiles) continuously produced from sand, soil, stone or other minerals excavated by oneself.
4. Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.
5. Tap water.
6. Commercial concrete (limited to cement concrete produced with cement as raw material).
After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.