Taxable amount = component taxable amount × tax rate

(1) The tax rate for taxpayers selling or importing goods is 17%, except for item (2) of this article.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1. cereals and edible vegetable oils;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

Consumption tax rate cosmetics: 30%; Precious jewelry and jade jewelry: 1. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry 5% 2. Other precious jewelry and jade jewelry10%; High-end watches 20%;