| Provisional Regulation of the People's Republic of China on Value-added Tax |
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| 2004-11-28 01:35 |
(Adopted by the 12th Executive Meeting of the State Council on November 26,
1993, promulgated by Decree No.134 of the State Council of the People's Republic of China on December 13, 1993, and effective on January 1, 1994)
Article 1 All units and individuals which and who, in the territory of the People's Republic of China, sell goods, render services such as processing, repair and spare parts replacement, or import goods, shall be the taxpayers of value-added tax (hereinafter referred to as "taxpayers"), and should pay the value-added tax in accordance with this Regulation.
Article 2 The value-added tax rate shall be --
1. 17% for the taxpayers selling or importing goods, except as otherwise
provided for in this Article (2) and (3). or
2. 13% for the taxpayers selling or importing the following goods:
(1) grains, edible vegetable oils;
(2) tap water, heating, air conditioning, hot water, coal gas, liquefied
petroleum gas, natural gas, methane gas, coal/charcoal products for household
use;
(3) books, newspapers, magazines;
(4) feeds, chemical fertilizer, agricultural chemicals, agricultural
machinery, plastic film for farming purposes;
(5) other goods laid down by the State Council. or
3. zero for the taxpayers exporting goods, except as otherwise provided for
by the State Council.
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