What is the VAT rate of biological agents? The value-added tax rate of biological agents is 17%, and the simple collection rate is 3%.
According to the Provisional Regulations of the People's Republic of China on Value Added Tax:
VAT rate:
（1） Unless otherwise specified in Items 2, 4 and 5 of this Article, the tax rate for taxpayers selling goods, labor services, tangible movable property leasing services or importing goods is 17%.
（2） Taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring land use rights, and selling or importing the following goods shall enjoy a tax rate of 11%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2. Tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and residential coal products;
3. Books, newspapers, magazines, audio-visual products and electronic publications;
4. Feed, fertilizer, pesticide, agricultural machinery, agricultural film;
5. Other goods specified by the State Council.
（3） Unless otherwise specified in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling services and intangible assets is 6%.
（4） For taxpayers exporting goods, the tax rate is zero; Except as otherwise stipulated by the State Council.
（5） For cross-border sales of services and intangible assets within the scope specified by the State Council by domestic entities and individuals, the tax rate is zero. The above is the analysis and answer to the question about the value-added tax rate of biological agents. I hope it can enlighten you.
