Value-Added Tax in China for 2019 (2)

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Read: Value-Added Tax in China for 2019 (1)

 

Life Services — Culture and Fitness Services
57 Cultural Service Variety of services provided to meet the needs of the public cultural life. Including literary and artistic creation, artistic performances, cultural competitions, lending of library books and materials, archives management, protection of cultural relics and intangible heritage, organization of religious activities, scientific and technological activities, cultural activities, and tourist sites provided. 6%
58 Fitness Service Services provided to organize and hold sports competitions, performances and activities, and to provide sports training, guidance and management. 6%

 

No. Taxable Items Tax Rate

Life Services — Culture and Fitness Services (Continue)

59 Education Service Business activities for providing academic education services, non-academic education services and educational auxiliary services. Academic education services provided to recruit students and organize education planning according to the confirmation or approval of Educational Administration Department, and to issue the corresponding certificates, including primary education, elementary secondary education, senior secondary education, higher education. Non-academic education services, including pre-school education, various kinds of training, speeches, lectures, presentations, etc. Educational auxiliary services, including educational assessment, examination, enrolment and other services. 6%
60 Medical Service Providing services in the fields of medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery the baby, family planning and epidemic prevention, as well as the business related to such services for providing drugs, medical materials and appliances, ambulances, ward accommodation and meals. 6%

Life Services — Tourism and Entertainment Services

61 Tourism Service Business activities for organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists. 6%
62 Entertainment Service Business activities of providing both a place and a service for entertainment activities. Specific including karaoke hall, dance hall, club, bar, billiards, golf, bowling, games (including shooting, hunting, horse racing, game player, bungee, kart, hot air balloon, paramotor, archery, darts). 6%

Life Services — Food, beverage and accommodation services

63 Food and Beverage service Business activity that provides the food and beverage services and places to consumers. 6%
64 Accommodation Service Providing accommodation and supporting services and other activities. Accommodation services provided by hotels, lodges, guesthouse, resorts and other operating accommodation establishments. 6%

 

No. Taxable Items Tax Rate

 

Life Services — Residents’ Daily Services
65 Residents’ Daily Service The services mainly provided to meet the daily needs of residents and their families, including management of city appearance and municipal administration, housekeeping, wedding celebration, pension, funeral, care and nursing, rescue and relief, beauty salon, massage, sauna, oxygen bar, foot therapy, bath, dyeing, photography and other services. 6%

 

Life Services — Other Life Services
66 Other Life Service Life services other than cultural and fitness services, education and medical services, tourism and entertainment services, food, beverage and accommodation services and residents’ daily services. 6%
 Sales of Intangible Assets
67 Patented or Non-patented technology Business activities of transferring the ownership or right to use patented or non-patented technology. 6%
68 Trademark and Copyright Business activities of transferring the ownership or right to use trademarks and copyrights. 6%
69 Land Usage Rights Business activities of transferring the right to use land. 9%
70 Other Natural Resources Usage Rights Business activities of transferring the right to the use of natural resources other than the right to use land, including the right to use sea areas, the right of exploration, the right of mining, the right to draw water and the right to use other natural resources. 6%
71 Other Equity Intangible Assets Business activities of transferring the ownership or right to use other equity intangible assets other than those mentioned above. Including infrastructure assets operation right, public utilities franchising right, quota, management right (including franchise right, chain operation right, other management right), dealership, distribution right, agent right, membership right, seat right, online game virtual props, domain name, name right, portraiture right, naming right, transfer fee, etc. 6%

 

No. Taxable Items Tax Rate

Sales of Intangible Assets (Continue)

72 Sales of Intangible Assets Business activities of transferring the ownership of immovable property. “Immovable property” means property which cannot be moved, or which will cause a change in nature or shape when moved. Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities. The transfer of the limited property right or the permanent right to the use of a building, the transfer of the ownership of a building under construction, and the transfer of building with the right to the use of the land occupied by the building, VAT shall be paid in accordance with the sale of the real estate. 9%
73 Sales of Real Estate Structure Business activity of transferring the ownership of immovable property. ” Immovable property” means property which cannot be moved, or which will cause a change in nature or shape when moved. Structures, including roads, bridges, tunnels, dams, etc. The transfer of the ownership of the structures under construction with the right to the use of the land occupied shall be subject to VAT in accordance with the sale of real estate. 9%

 

2.VAT Rate Applicable to all Taxpayers for Export of Goods, Services or Intangible Assets

No. Taxable Items Tax Rate
74 Export of goods 0%
75 Cross-border sales of services within the scope of the State Council, intangible assets.
Note: You can abandon the applicable VAT zero tax rate, choose to be exempt from tax or pay VAT according to regulations.		 0%
76 Sales of goods, services and cross-border taxable behaviour which satisfy the tax-exempt requirements. Tax Exempt

 

3.VAT Deduction Rate Applicable to VAT General Taxpayers for Purchase of Agricultural Products

 

No. Taxable Items Deduction Rate
77 For the VAT general taxpayer to purchase agricultural products, the original 10% deduction rate is adjusted to 9%. 9%
78 For VAT general taxpayers to purchase agricultural products used for production or entrusted processing of 13% tax rate goods, the deduction rate for input tax amount calculation shall be 10%. 10%

4.VAT Leviable Rate Applicable to Small-scale Taxpayers or VAT General Taxpayers Who Allowed to Use the Simple Taxation Method

 

 

No. Applicable Scope Taxable Items Leviable Rate
79 Small-scale Taxpayers Sales of goods or processing repairs and replacement services, sales of taxable services and intangible assets. 3%
80 General Taxpayers Specific taxable behaviors of apply or choose simplified calculation method in accordance with regulations. 3%
Human resource outsourcing service. 5%
81 All Taxpayers Sales of real estate;
The real estate operating leasing which meet the criteria (land use rights);
Transfer the land use right which is acquired before replacing business tax with VAT;
Previous items for real estate development enterprises sell and lease self-developed real estate products;
Qualified real estate financing lease;
Selection of differential taxation for labour dispatch and security protection services.		 5%
Sales of second-hand goods;
Sales of fixed assets used by themselves (excluding individuals).		 3% reduced at 2%
82 Individuals House rental. 5% reduced at 1.5%
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