VAT Tax Rate Categories
1. VAT of 13% is for taxpayers who sell goods or provide processing, repairing & installation services, tangible movable property rental service or import goods, except as otherwise stipulated by the following point 2/4/5
2. VAT of 9% is for taxpayers who provide transportation, mail, telecommunications, buildings, real estate leasing services and transfer of land use rights
3. VAT of 6% is for taxpayers who sell services and intangible assets, except the regulation listed on point 1/2/5 under the Title
4. VAT of 0% is for goods exported outside of China except as otherwise determined by the State Council
5. VAT of 0% is for domestic entities and individuals who sell the services and intangible assets within the prescribed scope of the State Council
6. Collection rate of 5% is for the General taxpayers who select the simple tax counting method
7. Collection rate of 3% is for the Small-Scale taxpayers. The industry of Accommodation, attestation & consultation and construction are permitted to issue the 3% VAT invoices via their own VAT-issued system, except selling their real estate8. VAT of 9% for purchasing agriculatural goods
9. VAT of 10% for purchasing goods for production or consigned processing
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