Industries applicable to the 9% tax rate include: transportation and construction industries. Starting from April 1, 2019, general VAT taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 9%:

Grain and other agricultural products, edible vegetable oil, edible salt; tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use; books, newspapers, magazines, audio and video Products, electronic publications; feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films; other goods specified by the State Council.

Extended information:

From April 1, 2019, the value-added tax rate in my country's manufacturing and other industries will be reduced from 16% to 13%, and the value-added tax rate in transportation and construction industries will be reduced from 16% to 13%. It will be reduced from 10% to 9%.

On March 21, according to the Ministry of Finance, the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs issued the "Announcement on Relevant Policies for Deepening the Value-Added Tax Reform." The announcement clarifies that when general VAT taxpayers engage in VAT taxable sales or import goods, if the original 16% tax rate is applicable, the tax rate will be adjusted to 13%; if the original 10% tax rate is applicable, the tax rate will be adjusted to 9%.

For taxpayers purchasing agricultural products, if the 10% deduction rate was originally applicable, the deduction rate will be adjusted to 9%. When taxpayers purchase agricultural products used in the production or commissioned processing of goods subject to a tax rate of 13%, the input tax is calculated at a deduction rate of 10%.

For export goods and services that were originally subject to a tax rate of 16% and the export tax refund rate was 16%, the export tax refund rate was adjusted to 13%; for export goods and cross-border goods that were originally subject to a tax rate of 10% and the export tax refund rate was 10% For taxable activities, the export tax rebate rate is adjusted to 9%.

Xinhuanet-The value-added tax rate will be officially reduced starting from April 1st

Ifeng.com-the most comprehensive and practical! The latest value-added tax rate table for 2019

State Administration of Taxation-Effective from April 1, the 9% tax rate will apply to VAT taxable activities