The VAT rate for the sale of general goods goods is 13%, and the VAT rate for the sale of special goods is 9%. The Provisional Regulations on Value Added Tax (VAT) provides for a tax rate of 17% on the sale of general goods and 11% on the sale of specific goods, but the tax rate for general goods was adjusted to 13% specific goods to 9% in the Announcement on Policies Related to the Deepening of VAT Reforms issued in 2019.

The Announcement on Relevant Policies on Deepening Value-added Tax Reform

I. When a general VAT taxpayer (hereinafter referred to as the taxpayer) engages in the act of VAT-taxable sales or imports of goods, the tax rate will be adjusted to 13% if the tax rate was originally applicable to 16%; and the tax rate will be adjusted to 9% if the rate was originally applicable to 10%.

Two, if a taxpayer purchases agricultural products, the deduction rate will be adjusted to 9% if the original 10% deduction rate is applicable. Taxpayers purchasing agricultural products for the production or commissioned processing of 13% tax rate goods, in accordance with the 10% deduction rate to calculate input tax.

Third, the original application of 16% tax rate and export tax rebate rate of 16% of the export of goods and services, the export tax rebate rate is adjusted to 13%; the original application of 10% tax rate and export tax rebate rate of 10% of the export of goods, cross-border taxable acts, the export tax rebate rate is adjusted to 9%.