Legal basis: Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax issued by Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 15 VAT rate: (1) Taxpayers who have taxable activities shall be taxed at a rate of 6%, except those specified in items (2), (3) and (4) of this article. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16 The collection rate of value-added tax is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.