11% tax rate: transportation Land (including railroad) transportation, waterway transportation, air transportation and pipeline transportation services; postal universal service, postal special service, other postal services.

6% tax rate: modern services ? R&D and technical services, information technology services, cultural and creative services, logistics support services ? forensic consulting services, broadcasting and film services.

July 1, 2017, the simplification and consolidation of value-added tax rate related policies were formally implemented, the original sales or imports of goods subject to 13% tax rate all reduced to 11%, this adjustment will involve 23 categories of products, such as agricultural products, natural gas, edible salt, books and so on.

On March 28, 2018, the executive meeting of the State Council decided that from May 1, 2018, the value-added tax (VAT) rate for manufacturing and other industries would be reduced from 17% to 16%, and the VAT rate for transportation, construction, basic telecommunication services, and other industries and goods such as agricultural products would be reduced from 11% to 10%.

The tax rates applicable to general taxpayers are 17 percent, 13 percent, 11 percent, 6 percent and 0 percent.

I. 17% tax rate applies: the sale of goods or the provision of processing, repair and repair services and the import of goods.? Provide tangible movable property leasing services.

Two, the application of 13% tax rate July 1, 2017, the state abolished the 13% tax rate to 11%.

III. Applying 11% tax rate: providing transportation services.

IV. 6% tax rate applies: provision of modern service industry services (except for tangible movable property leasing services).

V. 0% tax rate applies: special business such as exporting goods.

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