According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
Rule number one Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax (hereinafter referred to as taxpayers) and shall pay value-added tax in accordance with these regulations.
Article 2 VAT rate:?
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%. ?
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1, grain and edible vegetable oil; ?
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products; ?
3. Books, newspapers and magazines; ?
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film; ?
5. Other goods specified by the State Council. ?
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. ?
(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. ?
Extended data
The "Measures for the Implementation of the Pilot Reform of Business Tax to VAT" stipulates that:
Article 51 The change from business tax to value-added tax shall be collected by the State Taxation Bureau. The State Taxation Bureau temporarily entrusts the local taxation bureau to collect the real estate value-added tax sold by taxpayers and rented by other individuals.
Fifty-second taxpayers engaged in zero-tax taxable activities shall report to the competent tax authorities for tax refund (exemption) on schedule, and the specific measures shall be formulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 53 A taxpayer engaging in taxable activities shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(1) Selling services, intangible assets or immovable property to consumers.
(2) Taxable acts exempted from the provisions of VAT.
People's Republic of China (PRC) State Taxation Bureau Guangdong Provincial Taxation Bureau-People's Republic of China (PRC) Provisional Regulations on Value-added Tax