Which transactions are subject to the 13% VAT rate?

Sales of most tangible goods are generally subject to the 13% VAT rate.

Processing, repair, and replacement services provided by businesses are also taxed at 13%.

Leasing of tangible movable property, such as equipment and vehicles, falls under the 13% rate.

Imported goods are typically assessed VAT at the 13% rate upon entry into China.

Certain essential goods and services may qualify for lower rates or exemptions, requiring separate verification.

Taxpayers should consult the full official guidance or tax authorities to confirm the precise rate for their specific transactions.