The latest VAT tax rate table in 222:

13% tax rate applies:

Sales and imports of goods (except 9% goods)

Sales of labor

Tangible chattel rental service

9% tax rate applies

Agricultural products (including grain), edible salt and edible vegetable oil; Tap water, heating, liquefied petroleum gas, natural gas, cold air, hot water, gas, coal products for residents; Agricultural machinery, feed, pesticide, agricultural film, chemical fertilizer, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products, electronic publications, And other goods stipulated by the State Council

real estate leasing service

selling real estate

construction service

transferring land use right

postal service

basic telecommunication service

6% tax rate

modern service industry

selling intangible assets (trademarks, technologies, copyrights, etc.)

value-added telecommunication service

.

2. Domestic units and individuals cross-border sales of services and intangible assets within the scope specified by the State Council;

3. Cross-border taxable activities provided by selling goods and services are exempt from tax if they meet the tax exemption conditions;

4. Cross-border taxable activities provided by selling goods and services are exempt from tax if they meet the tax exemption conditions;

5. Units and individuals in China who sell services or intangible assets with zero VAT rate can give up the application of zero VAT rate and choose to be tax-free or pay VAT as required. After giving up the application of zero VAT rate, they may not apply for zero VAT rate again within 36 months. The deduction rate of input tax on agricultural products purchased by ordinary taxpayers is

9%

If the original deduction rate of 1% is applied to the purchase of agricultural products, the deduction rate will be adjusted to 9%

1%

If the agricultural products are purchased for the production or entrusted processing of goods with a tax rate of 13%, the input tax will be calculated according to the 1% deduction rate.