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| Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting Value-added Tax Rates | | 财政部、税务总局关于调整增值税税率的通知 |
| (No. 32 [2018] of the Ministry of Finance) | | （财税〔2018〕32号） |
| The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财政局： |
| For the purpose of improving the value-added tax (“VAT”) system, you are hereby notified of the relevant adjustments to the VAT rates as follows: | | 为完善增值税制度，现将调整增值税税率有关政策通知如下： |
| I. The tax rates of 17% and 11% applicable to any taxpayer's VAT taxable sale or import of goods shall be adjusted to16% and 10%, respectively. | | 一、纳税人发生增值税应税销售行为或者进口货物，原适用17%和11%税率的，税率分别调整为16%、10%。 |
| II. The deduction rate of 11% applicable to any taxpayer's purchase of agricultural products shall be adjusted to 10%. | | 二、纳税人购进农产品，原适用11%扣除率的，扣除率调整为10%。 |
| III. Where a taxpayer purchases the agricultural products used for production and sale or consigned processing of goods to which the tax rate of 16% applies, the input tax shall be calculated at the deduction rate of 12%. | | 三、纳税人购进用于生产销售或委托加工16%税率货物的农产品，按照12%的扣除率计算进项税额。 |
| ．．．．．． | | ．．．．．． |
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