13% on sales or import of gain, edible vegetable oil, gas, natural gas, coal products for household use, books, newspapers and periodicals;

0% on goods for export unless otherwise stipulated by the State Council;

6% on units and individuals verified by the competent taxation authorities as "small payers of VAT"-those engaging in production of goods or provision of taxable services with an annual sales volume of less than 1 million yuan, and those engaging in whole and retail sales of goods with an annual sales volume of less than 1.8 million yuan.

0% on goods produced by foreign-funded enterprises for export, except crude oil and oil products and goods subject to stipulations otherwise prescribed by the State Council.

The tax exemption policy shall be applicable to foreign-funded enterprises set up before January 1, 1994 with an export record. The policy of tax exemption, set-off and refund shall be applied to those established after January1, 1994.