(2) Taxpayers sell or import the following goods at the tax rate of 10%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(4) The tax rate of taxpayers providing processing and repair services is 16%. Taxpayers also engage in goods or taxable services with different tax rates.
Extended data
According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Application of Zero VAT Rate and Tax Exemption Policy to Taxable Services (Caishui [201]131No.), the summary is as follows:
(1) Providing tangible movable property leasing services at the tax rate of 16%.
Note: This article is about the provision of tangible movable property leasing services and the application of VAT rate.
(1) Tangible movable property lease, including tangible movable property financing lease and tangible movable property operating lease.
② Bare leasing business by sea and dry leasing business by air belong to tangible movable property business leasing, and the applicable tax rate is basic VAT rate 17%.
(2) Providing transportation services at a tax rate of 9%.
Note: This article specifies the applicable VAT rate for transportation services.
The income obtained by ocean-going transportation enterprises engaged in journey leasing and air transportation enterprises engaged in wet leasing business shall be taxed according to transportation services, and the applicable tax rate is 10%.
Baidu Encyclopedia-VAT rate