How many points is the fruit VAT? The value-added tax on fruits is 11% of the tax point. If the fruit agricultural products produced by oneself are sold by oneself, the value-added tax is exempted. According to Article 2 of the Provisional Regulations of the People's Republic of China on Value Added Tax, the VAT rate is: (1) Unless otherwise specified in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or importing goods is 17%. （2） Taxpayers selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, the tax rate is 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, residential coal products; 3. Books, newspapers, magazines, audio-visual products, electronic publications; 4. Feed, chemical 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 adjustment of tax rates shall be decided by the State Council.