General taxpayer commerce company sales of cement, building materials products should be handed a few points
Food and edible vegetable oil; Water supply, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products; 3) Taxpayers sell or import the following goods at a rate of 13% Books, newspapers, magazines; 4 Feed, fertilizer, pesticides, agricultural machinery, agricultural film; 5 Other goods prescribed by the State Council Taxpayers export goods at a rate of zero; unless otherwise provided by the State Council (D) taxpayers to provide processing, repair and repair services (hereinafter referred to as taxable services), the tax rate of 17%
Article 2 VAT rate: The taxpayer shall sell or import the goods in accordance with the provisions of subparagraphs and of this Article, the tax rate shall be 17%
General taxpayer commerce company sales of cement, building materials products, applicable 17% VAT rate
