Legal subjectivity:

VAT rate: (1) The taxpayer sells goods, services, tangible movable property leasing services or imported goods, except for items 2, 4 and 1 of this article. Except for the five other provisions, the tax rate is 17%. (2) When taxpayers 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 11%: 1. Grain and other agricultural products, edible vegetable oil, and edible salt ; 2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residential use. Article 2 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax" is legally objective:

The value-added tax rates in Article 2, Paragraph 1, Items 1 and 3 of the "Provisional Regulations on Value-Added Tax": (1) When a taxpayer sells goods, services, tangible movable property leasing services or imported goods, the tax rate is 17%, except as otherwise provided for in Items 2, 4 and 5 of this article. (3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided for in Items 1, 2 and 5 of this article.