for taxpayers selling or importing goods, the tax rate is 17%, except for the provisions in items 2 and 3 below.

Taxpayers sell or import the following goods at a tax rate of 13%: tap water, heating, air conditioning, 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.

taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

the tax rate of taxpayers providing processing, repair and replacement services is 17%. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales amount is not accounted for separately, the higher tax rate shall apply.