The industries to which the 9% tax rate applies are: transportation and construction. From April 20 19, general VAT taxpayers will sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 9%:

Agricultural products such as grain, edible vegetable oil and edible salt; Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; Books, newspapers, magazines, audio-visual products and electronic publications; Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; Other goods specified by the State Council.

Extended data:

From April 20 19 to April 0/9, the value-added tax rate of China's manufacturing industry and other industries decreased from 1 6% to 13%, and the value-added tax rate of transportation industry and construction industry decreased from 10% to 9%.

On March 2 1, the Ministry of Finance issued an announcement, and the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs issued the Announcement on Deepening the Reform of Value-added Tax. It is clear in the announcement that the original tax rate of general VAT taxpayers who conduct VAT taxable sales or import goods is 16%, and the tax rate is adjusted to13%; Where the tax rate of 10% was originally applied, the tax rate will be adjusted to 9%.

If taxpayers purchase agricultural products, the original deduction rate is 10%, and the deduction rate is adjusted to 9%. If the taxpayer purchases agricultural products for the production or entrusted processing of goods at the tax rate of 13%, the input tax shall be calculated at the deduction rate of 10%.

For the export goods and services that were originally subject to the 16% tax rate and the export tax rebate rate was 16%, the export tax rebate rate was adjusted to13%; The export tax rebate rate is adjusted to 9% for export goods and cross-border taxable activities that were originally subject to the 10% tax rate and the export tax rebate rate was 10%.

Xinhuanet-The VAT rate was officially lowered from April 1 day.

Phoenix net-the most complete and practical! 20 19 latest vat rate table

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) —— From April 1 day, the VAT taxable behavior with 9% tax rate will apply.