Taxpayers sell or import the following goods at the tax rate of 10%: grain, edible vegetable oil, tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.

Extended data:

20 18, 1 May, the State Council reduced the value-added tax rate of manufacturing industries from 17% to 16%, and the value-added tax rate of transportation, construction, basic telecommunications services and agricultural products from 1 1%. ?

According to the Announcement on Deepening the Reform Policy of Value-added Tax (hereinafter referred to as the Announcement) implemented from April 65438+4, 2009. If the general VAT taxpayer conducts VAT taxable sales or imports goods, the original tax rate is 16%, and the tax rate is adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.

From April 19, China will reduce the value-added tax rate of imported goods, which will reduce the value-added tax burden of imported enterprises by about 225 billion yuan, reduce the tax burden of consumers by13.5 billion yuan, and further stimulate market vitality? .

Baidu Encyclopedia-VAT rate