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].

Group 1 - The core viewpoint of the articles highlights the significant growth in export tax refunds in Shenzhen, with a total of 801.2 billion yuan processed in the first seven months of the year, representing a year-on-year increase of 20.7%, surpassing the national average growth rate [1] - The three key sectors driving this growth are emerging markets, service trade, and cross-border e-commerce, with tax refunds in these areas showing a year-on-year increase of over 50%, indicating a broad growth potential [1] - Cross-border e-commerce has shown remarkable growth, with the number of refund-eligible enterprises increasing by 1.3 times and tax refunds in this sector rising by 224.3% year-on-year, establishing itself as a new pillar for export growth [1] Group 2 - The tax authority in Shenzhen has optimized the export tax refund management process by implementing an intelligent review model and promoting a "paperless" refund process, which enhances compliance and supports foreign trade enterprises [2] - The personalized policy guidance based on export enterprise data models ensures that companies can effectively benefit from tax incentives, providing strong tax support for stabilizing Shenzhen's foreign trade [2]