一图了解:《平台内的平台企业身份信息报送表》怎么填?
蓝色柳林财税室·2025-10-29 09:46

Core Viewpoint - The article provides a comprehensive overview of the Value-Added Tax (VAT) rates applicable to various goods and services in China, highlighting the specific tax rates for different categories and the implications for taxpayers [6][7][8][10]. VAT Rates Summary - The standard VAT rate for the sale or import of goods is 13%, unless otherwise specified [6]. - A reduced VAT rate of 9% applies to certain goods, including agricultural products, utilities, and specific publications [6]. - Taxpayers providing taxable services generally face a VAT rate of 6%, with certain services like transportation and real estate rental subject to a 9% rate [7]. - The VAT rate for the transfer of intangible assets, such as technology and trademarks, is 6%, while the transfer of land use rights is taxed at 9% [8]. - Exported goods are generally subject to a zero VAT rate, with exceptions as specified by the State Council [8][10]. Special Cases - Certain services and intangible assets sold by entities and individuals within China are eligible for a zero VAT rate, including international transportation and specific R&D services [10].