Article 2 of the Provisional Regulations on VAT Rate: (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council.