2, food and beverage 4.50%;

3, textiles (chemical fiber) 2.25%;

4, textiles and clothing, leather feathers (velvet) and products 2.91%;

5. Paper and paper products industry 5.00%;

6, building materials products 4.98%;

7, chemical products 3.35%;

8. Pharmaceutical manufacturing 8.50%;

9. Cigarette processing12.50%;

10, plastic products industry 3.50%, etc.

The above is the relevant content of the tax rate list of 202 1 industries.

How much is the tax rate? The tax rate refers to the proportion of VAT payable by withholding agents in the current period to taxable sales in the current period. For small-scale taxpayers, the tax rate is 3% of the value-added tax rate, while for ordinary taxpayers, because the input tax can be deducted, the tax rate is not 13% or 9%, but far less than this ratio. Generally speaking, the tax rate is the main evaluation index of the general taxpayer of value-added tax, and both the tax bureau and the taxpayer need to analyze whether the tax rate of the enterprise is reasonable. After the implementation of the golden tax project, it is easier for the tax bureau to obtain the average data in this field, but it is more difficult to grasp the individual differences between different enterprises. To analyze the rationalization of enterprise tax rate, we need to start with the operating characteristics of enterprises. Because of the different production and manufacturing modes, the tax rate of enterprises producing the same goods will be very different.

Criteria for judging tax rate 1. Analysis of enterprise value chain: the value chain of manufacturing enterprises includes product R&D, design, procurement, production and processing, marketing, transportation, after-sales service, human resource management of administrative departments, etc.

2. Analyze the production mode of the enterprise: the production expenses of the enterprise include depreciation expenses, manpower and auxiliary expenses, and there is no matching input to offset such expenses;

3. Analyze the transportation mode of the enterprise: the goods sold by the enterprise are generally sent to the warehouse of the other party, and the logistics cost is relatively high. There are different ways to handle the handling fee. Users compare the tax burden differences in two common ways: first, the buyer bears the burden, and the shipping company directly issues invoices to the buyer; First, the seller bears the responsibility, and the shipping company directly issues invoices to the seller;

4. Analyze the product positioning of enterprise goods: pay more attention to the comparison of horizontal competition when analyzing tax burden. In fact, enterprises in the same field usually have different market positioning in the market. Some enterprises build brand image and take the high-end brand route, with good product quality and expensive market sales price. There are some commodities that attach great importance to cost offset management and mass market, which have great market demand and win by quantity. This paper mainly writes the relevant knowledge points of 202 1 tax rate table of various industries.