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VAT rate table 2022
The latest VAT rate table in 2022:
1, tax rate 13% Applicable: selling goods or providing processing, repair and replacement services and importing goods.
The tax rate of 2.9% is applicable to agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio-visual products and electronic publications.
3. Apply 6% tax rate: provide modern service industry services (except tangible movable property leasing services).
The 4.0% tax rate is applicable to special businesses such as exporting goods. At present, the VAT rate of motor vehicle sales is 13%, and a unified invoice for motor vehicle sales is issued for motor vehicle sales. However, the sales price quoted by the seller to the owner all includes value-added tax, that is, the total price plus tax. Therefore, when calculating the vehicle purchase tax, the value-added tax of 13% is often excluded.
Refer to the above? Baidu Encyclopedia-VAT rate
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