现行适用9%税率的增值税应税行为包括哪些？

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现行适用9%税率的增值税应税行为包括哪些？ - 北京代理记账

现行适用9%税率的增值税应税行为包括哪些？

2021-04-01上一篇：财务公司如何向产业银行转型产业互联网|下一篇：三维通信：2015年半年度财务报告

现行适用9%税率的增值税应税行为包括哪些？资讯第1张

自2019年4月1日起，增值税一般纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，税率为9%：

——粮食等农产品、食用植物油、食用盐；

——自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品；

——图书、报纸、杂志、音像制品、电子出版物；

——饲料、化肥、农药、农机、农膜；

——国务院规定的其他货物。

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