(Decree No. 134 of the State Council of the People's Republic of China issued on December 13, 1993; revised and adopted at the 34th executive meeting of the State Council on November 5, 2008)
Article 1: Any entity or individual selling goods, providing processing, repair or replacement services, or importing goods within the territory of the People's Republic of China shall be regarded as a taxpayer for Value-Added Tax (VAT) and shall pay VAT in accordance with this regulation.
Article 2: VAT rates:
(1) Unless otherwise specified in items (2) and (3) of this article, the tax rate for taxpayers selling or importing goods is 17%.
(2) For taxpayers selling or importing the following goods, the tax rate is 13%:
1. Grains, edible vegetable oils;
2. Tap water, heating,