Different items are subject to different rates from zero to 17%. Please find below table for details.
| Category | Item | Tax Rate |
|
1 |
Exported goods (except otherwise stipulated by the State) |
0% |
| 2 |
a) Agriculture, forestry, animal husbandry and aquatic products;
b) Edible vegetable oil and food grains products;
c) Tap water, heating, cooling, hot air supplying, hot water, coal gas, liquefied petroleum gas, natural gas, methane gas, coal/charcoal products for household use;
d) Books, newspapers, magazines (excluding the newspapers and magazines distributed by the post department);
e) Feeds, chemical fertilizers, agricultural chemicals, Agricultural machinery and plastic covering film for farming; |
13% |
| 3 |
a) Crude oil, mine salt and goods other than those listed above
b) Services of processing, repairs and replacement. |
17% |
| 4 |
Small-scale taxpayers of trading company: Levy rate of small-scale taxpayers is adjusted to 3% |
3% |
| 5 |
Small-scale taxpayers of production company: Levy rate of small-scale taxpayers is adjusted to 3% |
3% |
| 6 | Small-scale taxpayers sell fixed assets used by themselves | 2% |
