Taxpayers sell or import the following goods at the tax rate of 13%: tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feed, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
Taxpayers provide processing, repair and replacement services at a tax rate of 17%. Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates. If the sales volume is not accounted for separately, a higher tax rate shall apply.