2022 VAT rate

The latest value-added tax rate table for 2022:

Applicable 13% tax rate:

Sales and imports of goods (except for goods applicable to 9%)

Sales of services

Tangible movable property leasing services

Applicable 9% tax rate

Agricultural products (including grain), edible salt, edible vegetable oil; tap water, heating , liquefied petroleum gas, natural gas, air conditioning, hot water, coal gas, residential coal products; agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products, electronic publications, and Other goods specified by the State Council

Real estate leasing services

Sales of real estate

Construction services

Transfer of land use rights

Postal services

Basic telecommunications services

Applicable 6% tax rate

Modern service industry

Sales of intangible assets (trademarks, technology, copyrights etc.)

Value-added telecommunications services

Financial services

Life services (education and medical care, culture and sports, tourism and entertainment services, etc.)

0 % tax rate

1. Special business such as exporting goods (unless otherwise stipulated by the State Council).

2. Domestic entities and individuals cross-border sales of services and intangible assets within the scope specified by the State Council;

3. Sales of goods and services, and cross-border taxable activities provided, qualify for tax exemption If the conditions are met, tax exemption;

4. Sales of goods and services and provision of cross-border taxable activities that meet the conditions for tax exemption are tax exempt;

5. Applicable to sales by domestic entities and individuals For services or intangible assets subject to a zero-rated VAT rate, you can waive the applicable zero-rated VAT rate and choose to be tax-free or pay VAT as required. After giving up the applicable zero-rated VAT rate, you may not apply for a zero-rated VAT rate again within 36 months. The input tax deduction rate for agricultural products purchased by general taxpayers

9%

If the original 10% deduction rate for agricultural products purchased by general taxpayers is adjusted to 9%

10%

For agricultural products purchased for production or commissioned processing of goods subject to a 13% tax rate, the input tax is calculated at a 10% deduction rate.