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並前往https://books.google.com.tw/books?id=qbrNDwAAQBAJ&pg=PT166&lpg=PT166&dq=Petroleum+%E4%B8%AD%E6%96%87&source=bl&ots=Ke9fPgY8AC&sig=ACfU3U0GzIUAvjy-0l4tDX_UkmJBkUNOTA&hl=zh-TW&sa=X&ved=2ahUKEwjho6KImpKBAxWN-aQKHWG2AuUQ6AF6BQi0AhAD

金磚國家投資環境報告：中國(2017版)◆繁體中文版 - Google 圖書結果

... the following goods will be subject to VAT at the 11% rate: agricultural products (including grains), tap water, heating, liquefied petroleum gas, etc.

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