Services subject to the 13 percent rate include the provision of processing, repair and fitting services; and the sale of tangible movable property leasing services.
In addition, the 13% tax rate also includes the sale or import of goods (except for the application of low tax rate and zero tax rate)
Which, the sale of goods subject to a tax rate of 9% include:
①Grain and other agricultural products, edible vegetable oils, edible salt;
②Tap water, heating, cooling, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, methane gas, coal products for residential use;
③ books, newspapers, magazines, audio and video products, electronic publications;
④ feed, fertilizers, pesticides, agricultural machinery, agricultural film;
⑤ other goods prescribed by the State Council.
The VAT rate is the ratio of the VAT amount to the sales of goods or taxable services, which is divided into three tax rates of 13%, 9% and 6%, and two levy rates of 5% and 3% according to the taxable behavior. The former corresponds to general taxpayers, the latter for small-scale taxpayers, and general taxpayers subject to simplified taxation.
(1) Taxpayers selling or importing goods, except for the provisions of subparagraphs (2) and (3) of this Article, the tax rate is 17%. (B) taxpayers selling or importing the following goods, the tax rate of 13%: 1. grain, edible vegetable oil; 2. tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; 3. books, newspapers, magazines; 4. feed, fertilizers, pesticides, agricultural machinery, agricultural film; 5. other goods as prescribed by the State Council. (C) Taxpayers exporting goods, the tax rate is zero; however, unless otherwise provided by the State Council. (d) The tax rate for taxpayers providing processing, repair and fitting services (hereinafter referred to as taxable services) is 17%. The adjustment of the tax rate shall be decided by the State Council. Article 22 Place of payment of VAT: (1) A fixed business shall declare its tax to the competent tax authority of the place where its organization is located. If the head office and branches are not in the same county (city), they shall declare tax to the competent tax authorities of their respective locations respectively; with the approval of the competent department of finance and taxation under the State Council or the finance and taxation authorities authorized by the State Council, the head office may declare tax to the competent tax authorities of the place where the head office is located in aggregate. (ii) fixed businesses selling goods or taxable services in foreign counties (cities) shall apply to the competent tax authorities of the place where their institutions are located for the issuance of a certificate of tax administration for outbound business activities and declare taxes to the competent tax authorities of the place where their institutions are located; if the certificate has not been issued, the tax declaration shall be made to the tax authorities of the place where the sales are made or the services are performed; if the tax declaration has not been made to the tax authorities of the place where the sales are made or the services are performed, the tax declaration shall be made by the tax authorities of the place where their institutions are located. If the tax is not declared to the competent tax authorities at the place of sale or the place of occurrence of the labor service, the competent tax authorities at the place of the organization shall collect the additional tax. (c) Non-fixed businesses selling goods or taxable services shall declare taxes to the competent tax authorities of the place where the sales or services take place; if they fail to declare taxes to the competent tax authorities of the place where the sales or services take place, the competent tax authorities of the place where they are located or reside shall levy additional taxes. (d) imported goods, should be declared to the customs declaration of tax. The withholding agent shall declare and pay the tax withheld by him to the competent tax authority at the place of his organization or residence.
Summary of the above is the editor of the VAT rate of 13% of the scope of application of the relevant answers, I hope to help you.
Legal basis
The VAT rate in Article 2 of the Provisional Regulations on Value-added Tax (VAT): (1) Taxpayers selling goods, services, tangible movable property leasing services, or importing goods, except as otherwise provided for in items 2, 4, and 5 of this Article, the tax rate shall be 17%. (ii) The tax rate for a taxpayer's sales of transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, sales or imports of the following goods shall be 11%: 1. Agricultural products such as grains, edible vegetable oils, edible salts; 2. Tap water, heating, cold and hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use; 3. Books , newspapers, magazines, audio-visual products, electronic publications; 4. feed, fertilizers, pesticides, agricultural machinery, agricultural film.