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Question:

About water, electricity, coal and other substances of the VAT rate?

Used for industrial purposes?

Answer:

Basic classification of value added tax rate:(1) taxpayers selling or importing goods shall be subject to the following second and third items, the tax rate shall be 17%. Land value increment tax(2) for taxpayers selling or importing the following goods, the tax rate is 13%, grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane gas, coal, books, newspapers, magazines, feed, fertilizer, pesticides, agricultural machinery, agricultural and agricultural products, and other goods as prescribed by the state council.
Coal gas, liquefied petroleum gas, natural gas, methane, coal products for residents, the VAT rate is 13%.
Water charges are generally open ordinary invoices, the tax rate of 6%, but not a special ticket, no deduction.The value added tax rate is the ratio of the value added tax to the sales of goods or taxable services.
Tariff rate is 17%, the power supply bureau is also open a special invoice, the enterprise can be deducted.

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