What are the applicable VAT zero rates?

Legal analysis:

VAT rate tax items: 16% tangible movable property leasing services; processing, repair and repair services; sales or import of goods; 10% land, water, aviation, pipeline transportation Services; postal general and special services; other postal services;

Basic telecommunications services; engineering, installation, repair, decoration, and other construction services; real estate leasing services; transfer of land use rights; sale of real estate; grain and other agricultural products , edible vegetable oil, edible salt;

Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products; books, newspapers, magazines, audio and video products , electronic publications; feed, fertilizers, pesticides, agricultural machinery, agricultural film;

6% value-added telecommunications services; loan services; direct fee financial services; insurance services; financial product transfer; information technology services; R&D and Technical services; cultural and creative services; logistics auxiliary services; authentication and consulting services;

Radio, film and television services; business auxiliary services; other modern services; cultural and sports services; medical and educational services; tourism and entertainment services; catering and accommodation services; Daily services for residents; other daily services; sales of intangible assets;

0% Carrying passengers or goods out of the country; Carrying passengers or goods into the country; Carrying passengers or goods abroad; Space transportation services; To overseas The unit provides research and development services that are completely consumed overseas; the value-added tax rate is:

(1) If the taxpayer sells or imports goods, except for the provisions of items (2) and (3) of this article, the tax rate is 17 %.

(2) When taxpayers sell or import the following goods, the tax rate is 13%:

1. Grain, edible vegetable oil;

2. Tap water, heating, Air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use;

3. Books, newspapers, magazines;

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

5. Other goods specified by the State Council.

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

(4) When taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), the tax rate is 17%.

The adjustment of tax rates shall be decided by the State Council.

Legal basis:

Article 8 of the "Regulations on Individual Industrial and Commercial Households" To apply for registration as an individual industrial and commercial household, one must apply for registration to the registration authority where the business place is located. Applicants should submit a registration application, proof of identity and proof of business location. The registration matters of individual industrial and commercial households include the name and address of the operator, form of organization, business scope, and business location. If an individual industrial and commercial household uses a name, the name shall be used as a registration matter.

Derived questions:

What is value-added tax?

Value-added tax is a turnover tax levied based on the added value generated during the circulation of goods (including taxable services) as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods. Implement extra-price tax, that is, consumers will bear the burden. Taxes will only be levied if there is value-added, but no tax will be levied if there is no value-added. However, in reality, it is difficult to accurately calculate the new value or added value of commodities during the production and circulation process.