17%: general taxpayers sell goods or provide labor services or lease services. (Except for the following special circumstances)
13%: sales of grain, edible vegetable oil, tap water, heating, cold air, hot gas, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural films and agricultural machinery (excluding agricultural machinery accessories).
1 1%: General taxpayers provide transportation services and basic telecommunications services.
6%: Other modern service industries
3%: Items collected by simple methods
0%: When selling goods or providing services (such as exporting goods), the specific tax rate is 0.
Current VAT rate:
1. 13% VAT rate is applicable to the production, sale and import of goods, providing processing, repair and replacement services and renting tangible movable property;
2. Sales of agricultural products, provision of transportation, logistics services, post and telecommunications, construction services, real estate leasing, sales of real estate, and transfer of land use rights are subject to the VAT rate of 9%;
3. Taxpayer's taxable behavior, except 1 and 2, is subject to the tax rate of 6%.
4. Small-scale taxpayers meet the taxable items for issuing special VAT invoices, and the VAT collection rate of 3% is applicable.
Supplement:
Tax rate: it is the proportion or amount of tax levied on the tax object. Tax rate is the measure of calculating tax amount and an important symbol of measuring tax burden.
Collection rate: In the case that taxpayers can't provide information such as the tax object and tax basis stipulated in the tax law because of the imperfect financial accounting system, the tax authorities will calculate the proportion of tax payable according to other information related to the tax object and tax basis after investigation and approval.