General taxpayer's original VAT taxpayer tax rate is 1) tax rate is 17%: selling or importing goods (unless otherwise listed); Provide processing, repair and replacement services. 2) The tax rate is 13%: grain, edible vegetable oil, fresh milk and tap water, heating, air conditioning, hot gas, coal gas, liquefied petroleum gas, natural gas and biogas, and coal products for residents. Books, newspapers and magazines; Feed, chemical fertilizer, pesticide, agricultural machinery (whole machine), agricultural film; Other goods specified by the State Council: agricultural products (referring to various animal and plant primary products); Audio-visual products; Electronic publications; Dimethyl ether; 3) Tax rate 0%: export goods 4) Tax rate 1 1%: transportation, land transportation (including railway), water transportation, air transportation and pipeline transportation services; Universal postal service, express postal service and other postal services. 5) The tax rate is 6%: modern service industry R&D and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry and radio, film and television service industry.

Legal objectivity:

Provisions of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Private Lending Cases Article 25 If the lender requests the borrower to pay interest at the interest rate agreed in the contract, the people's court shall support it, except that the interest rate agreed by both parties exceeds four times the market rate of one-year loan when the contract is established. The "one-year loan market quotation" mentioned in the preceding paragraph refers to the one-year loan market quotation issued monthly by the National Interbank Funding Center authorized by the People's Bank of China from August 20th, 20th, 20th19th.