No.

Business Activity

Leviable Rate

1

Small-scale taxpayers sell goods or processing repairs and replacement services, sales of taxable services and intangible asset。

3%

2

General taxpayers allowed to apply or choose to apply simple tax computation method for specific business activities in accordance with related regulations.

3

Small-scale taxpayers (excluding individuals) sell their own used fixed assets

3% reduced at 2%

4

Taxpayers sell second-hand goods（excluding the new policy for sale of used cars）

5

From March 1 to May 31, 2020, except for Hubei Province, small-scale taxpayers in other provinces, autonomous regions, and municipalities

3% reduced at 1%

6

From May 1, 2020 to December 31, 2023, taxpayers engaged in the sales of used cars to sell their purchased used cars.

3% reduced at 0.5%

No.

Business Activity

Leviable Rate

7

Small-scale taxpayers sell their self-built or acquired real estate

5%

8

General taxpayers sell real estate under simple tax computation method.

5%

9

Real estate operating lease by small-scale tax payers real estate operating lease (land use right)

5%

10

General taxpayers choose simple tax computation method to calculate real estate operating lease (land use right)

5%

11

Transfer the land use rights acquired before replacing business tax with VAT (before April 30, 2016)

5%

12

Real estate development enterprises sell and lease old project of real estate developed by themselves

5%

13

Eligible real estate financing lease

5%

14

The human resources outsourcing services provided by general taxpayers who choose the simple tax calculation method

5%

15

General taxpayers and small-scale taxpayers provide labor dispatch except for those who choose the difference taxpayer

5%

16

Personal rental housing

5% reduced at 1.5%

Reference List：

1.  Value-added Tax Rate (1)

2.  Value-added Tax Rate (2)