​财政部 税务总局关于增值税征税具体范围有关事项的公告财政部 税务总局公告2026年第9号及注释

Core Viewpoint - The announcement by the Ministry of Finance and the State Administration of Taxation outlines the specific scope of value-added tax (VAT) applicable to various goods and services, effective from January 1, 2026, continuing existing policies and practices [3]. Group 1: Goods Subject to 9% VAT Rate - Agricultural products, including various primary products from agriculture, forestry, animal husbandry, and fishery, are included in the VAT scope [4]. - Specific categories of plant products subject to VAT include grains, vegetables, tobacco leaves, tea leaves, horticultural plants, medicinal plants, oilseed plants, fiber plants, sugar plants, and forestry products [5][6][7]. - Animal products, such as aquatic products, livestock products, and animal skins, are also included in the VAT scope [7]. Group 2: Other Goods and Services - Edible oils, salt, tap water, heating, hot water, and cooling are defined as taxable goods under the VAT [8]. - Gas products, including coal gas, liquefied petroleum gas, natural gas, and biogas, fall under the VAT scope [8]. - Publications such as books, newspapers, magazines, audio-visual products, and electronic publications are also subject to VAT [8]. Group 3: Sales Services - Sales services encompass transportation services, postal services, telecommunications services, construction services, financial services, and production and living services [9][10]. - Transportation services include land, water, air, and pipeline transportation, with specific definitions for each type [10][11]. - Financial services cover loan services, direct charge financial services, insurance services, and financial product transfers [20][21][22].