The VAT invoice tax rates are 17%, 11%, 6%, 3% and 0%. If a taxpayer is engaged in the business of items with different tax rates, the sales of items with different tax rates should be accounted for separately; if the sales are not accounted for separately, the tax rate will be applied from the higher one.

VAT special invoices are only applicable to general taxpayers.

1. 17% tax rate: sales or import and export of goods, the provision of processing, repair services apply;

2. 13% tax rate: food, books, feed, agricultural products, resources and other applicable provisions of the State Council;

3. 11% tax rate: transportation services, postal services, telecommunication services, construction services (decoration, repair, installation, engineering services). Financial leasing (real estate), leasing services (real estate), sale of land use rights, real estate sales (buildings, structures)) applies;

4. 6% tax rate: financial services, research and development and technical services, information technology services, cultural and creative services, logistical support services, forensic consulting services, broadcasting and television services, subsistence services, and sales of intangible assets;

5. , 0% tax rate: export goods are applicable.

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