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What is the tax rate for invoices in various industries?

The tax rates for each industry are 17%, 11%, 6%, and 3% respectively. The details are determined by the nature of the enterprise and the projects it operates.

According to Article 2 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax":

(1) The taxpayer sells goods, services, tangible movable property leasing services or For imported goods, except as otherwise provided for in Items 2, 4 and 5 of this article, the tax rate is 17%.

(2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, the tax rate is 11%:

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and residential coal Products;

3. Books, newspapers, magazines, audio and video products, electronic publications;

4. Feed, fertilizers, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) When taxpayers sell services and intangible assets, the tax rate is 6%, except as otherwise provided in Items 1, 2 and 5 of this article.

(4) Taxpayers export goods, the tax rate is zero; however, unless otherwise specified by the State Council.

(5) The tax rate for cross-border sales of services and intangible assets within the scope prescribed by the State Council by domestic entities and individuals is zero.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise specified by the State Council.

Extended information:

Article 15 of the "Interim Regulations of the People's Republic of China on Value-Added Tax" exempts the following items from value-added tax:

(1) ) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptives and appliances;

(3) Old books;

(4) Direct use Imported instruments and equipment used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(6) Persons with disabilities Organizations directly import items for use by persons with disabilities;

(7) Sell used items.

Except for the provisions of the preceding paragraph, VAT exemption and tax reduction items shall be stipulated by the State Council. No region or department may stipulate tax exemption or tax reduction items.

Baidu Encyclopedia - Interim Regulations of the People’s Republic of China on Value-Added Tax