Ministry of Finance and State Administration of Taxation, Circular on Policies Relevant to Simplifying and Consolidating Value-added Tax Rates

For taxpayers selling or importing goods such as agricultural products (including grains), tap water, heat, liquefied petroleum gas, natural gas, edible vegetable oils, air conditioning, hot water, coal gas, coal products for residential use, table salt, agricultural machinery, animal feed, agricultural chemicals, agricultural film, chemical fertilizer, methane, dimethyl ether, books, newspapers, magazines, audio and video products, and electronic publications, the tax rate shall be 11% (Item One).