| (2014) after the camp changed to increase the VAT Tax Rates Table |
| small-scale taxpayers |
including the original camp changed to increase VAT payers and taxpayers |
tax rate 3% |
| in the sale of goods, provision of value-added tax processing, repairs and replacement services, as well as camp changed to increase the taxable service |
| general taxpayer |
original VAT payers |
tax |
| (except as otherwise listed goods) selling or importing goods; provision of processing, repairs and replacement services |
17% |
| 1 grain, vegetable oil, milk |
13% |
| 2 water, heating, air conditioning, heat, gas, liquefied petroleum gas, natural gas, biogas, coal products for household use; |
| . 3 books, newspapers and magazines; |
| 4 feed, fertilizers, pesticides, agricultural machinery (machine), plastic sheeting; |
| 5 other goods under the State Council:. |
| agricultural products (refers to a variety of animal and plant primary products); audio and video products; electronic publications; DME; |
| exports |
0% |
| camp changed to increase the pilot VAT payers |
tax |
| Transportation |
land (including rail) transport, sea transport, air transport and pipeline transport services |
11% |
| postal service |
universal postal service, special postal services, other postal services |
11% |
| Modern Service |
R & D and technical services |
6% |
| IT Services |
| Cultural and Creative Services |
| logistics and ancillary services |
| Assurance Services |
| radio and television services |
| tangible movable property leasing services |
17% |
| Ministry of Finance and State Administration of Taxation taxable service |
0% |
| taxpayers |
from Hong Kong, Macao, Taiwan transport services within the units and individuals |
0% |
| transport services within the units and individuals in Hong Kong, Macao and Taiwan provided |
| international transport services within the units and individuals, and to overseas institutions to provide research and development services and design services |
0% |
| foreign taxable units and individuals to provide services within the predetermined |
