From April 1, 2019, general VAT taxpayers incurring VAT taxable sales behavior or imported goods, the tax rate is adjusted to 13% for those who were originally applicable to the 16% tax rate; and the tax rate is adjusted to 9% for those who were originally applicable to the 10% tax rate. In addition, from April 1, 2019 to December 31, 2021, taxpayers in the production and living service industries are allowed to offset their taxable amount by adding 10% to the current period's deductible input tax. Here is the latest VAT rate table, and can be added to the deduction of the industry separate columns, quickly collect it!

VAT rate table form at a glance, but more content, but also organize the text version for you to see.

List of VAT rates and collection rates by industry

Tax rates (4 types): 13%; 9%; 6%; 0%.

Tax rate (2 kinds):3%;5%.

Tax rate of 13%

Provision of processing, repair and fitting services

Sale or import of goods (except for goods listed otherwise)

Provision of tangible movable property leasing services

Tax rate of 9%

Agricultural products such as grain, edible vegetable oil, edible salt; tap water, heating, cold air, hot air, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; books, Newspapers, magazines, audio-visual products, electronic publications; grain, edible vegetable oil; feed, fertilizers, pesticides, agricultural machinery, agricultural film; other goods specified by the State Council

Transfer of land use rights, sale of real estate, provision of real estate leasing, provision of construction services, provision of transportation services, provision of postal services, provision of basic telecommunications services.

Tax rate of 6%

Financial services Value-added telecommunication services Modern services (except leasing services) Provision of living services Sales of intangible assets Research and development and technology services Information technology services Cultural and creative services Logistics auxiliary services Forensic consulting services Broadcasting, film and television services Business auxiliary services Other modern services Cultural and sports services Educational and medical services Tourism and recreational services Catering and lodging services Residents' daily life Other living services Services

Zero tax rate

International transportation services Aerospace transportation services

Relevant services provided to overseas entities for consumption entirely outside the country

Other services stipulated by the Finance Bureau and the State Administration of Taxation

Export of goods by taxpayers (unless otherwise stipulated by the State Council)

Taxation rate of 3%

Small taxpayers' sales of goods, or processing, repairing, repairing and fitting of labor services, sales of Taxable services, intangible assets; general taxpayers in accordance with the provisions of the application or can choose to apply the simple tax method of taxation of specific taxable behavior, but the application of 5% levy rate.

Taxation rate of 5%

1. Sales of real estate:

(1) General taxpayers selling their real estate acquired before April 30, 2016 can choose to apply the simplified tax calculation method and calculate the taxable amount according to the tax rate of 5%.

(2) Small-scale taxpayers selling real estate acquired by them (excluding the sale of housing purchased by individual industrial and commercial households and the sale of real estate by other individuals) shall calculate the tax payable at a tax rate of 5%.

(3) General taxpayers in real estate development enterprises, sales, rental of self-developed real estate old projects, you can choose to apply the simplified tax method of 5% of the levy rate.

(4) Small-scale taxpayers in real estate development enterprises, the sale of self-developed real estate projects, according to the 5% tax rate to calculate the taxable amount.

(5) Other individuals who sell real estate (excluding self-constructed) acquired by them (excluding housing purchased by them) shall calculate the tax payable at a rate of 5%.

2. Real estate business leasing services:

(1) General taxpayers leasing their real estate acquired before April 30, 2016 can choose to apply the simplified tax method and calculate the taxable amount according to the tax rate of 5%.

(2) Small-scale taxpayers renting out their acquired real estate (excluding individual rental housing) shall calculate the taxable amount according to the tax rate of 5%.

(3) Other individuals renting out their acquired real estate (excluding housing) shall calculate the taxable amount at a rate of 5%.

(4) Individuals renting out housing should calculate the taxable amount at a reduced rate of 5%.

3. General taxpayers can choose to apply the simplified tax calculation method for the financial leasing contracts of real estate signed before April 30, 2016, or the financial leasing services provided with real estate acquired before April 30, 2016, and calculate the VAT payment at a 5% levy rate.

4. labor dispatch and security protection services that elect to be taxed at differential rates

5. human resource outsourcing services provided by general taxpayers