Core Points - The article discusses the tax rates applicable to various goods and services in China, highlighting the standard rates and specific exemptions for certain categories [7][8][9][10][12]. Tax Rates for Goods - The standard tax rate for the sale or import of goods is 13% unless otherwise specified [7]. - A reduced tax rate of 9% applies to specific goods, including agricultural products, water, gas, and certain publications [7]. Tax Rates for Services - The tax rate for taxable services is generally 6%, with specific services such as construction and transportation subject to a 9% rate [8]. - A higher tax rate of 13% is applicable for the leasing of tangible assets [8]. Tax Rates for Intangible Assets - The transfer of intangible assets, such as technology and trademarks, is taxed at 6%, while the transfer of land use rights is taxed at 9% [10]. - Exported goods are subject to a zero tax rate, with exceptions as specified by the State Council [10]. Zero Tax Rate Services - Certain services provided by domestic units and individuals, such as international transportation and R&D services, are subject to a zero tax rate [11][12].