(i) Taxpayers selling goods, labor services, tangible movable property leasing services, or importing goods shall be subject to a tax rate of 13%, except as otherwise provided for in items 2, 4, and 5 below.
(ii) The tax rate for a taxpayer selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, and selling or importing the following goods shall be 9%:
1, agricultural products such as grain, edible vegetable oil, edible salt;
2, tap water, heating, cold air, hot water, coal gas, liquefied petroleum gas, natural gas , dimethyl ether, biogas, coal products for residential use;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, fodder, fertilizers, pesticides, agricultural machinery, agricultural film;
5, other goods prescribed by the State Council.
(3) Taxpayers selling services and intangible assets, except as otherwise provided in the first, second and fifth subparagraphs of this article, the tax rate is 6%.
(d) Taxpayers exporting goods shall be subject to a tax rate of zero percent; however, except as otherwise provided by the State Council.
(v) The tax rate for cross-border sales of services and intangible assets within the scope of the State Council's regulations by domestic units and individuals is zero.
Tips: The above content is for reference only, the specific laws and regulations and relevant provisions shall prevail.
Response time: 2021-04-25, please refer to the announcement on the official website of Ping An Bank for the latest business changes.
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