Under normal circumstances, small-scale taxpayers apply the 3% levy rate. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are below the prescribed standards and their accounting is not perfect, so they can't submit relevant tax information as required. Small-scale identification criteria are as follows:

1, taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, and concurrently engaged in the wholesale or retail of goods, whose annual VAT sales (hereinafter referred to as taxable sales) are below 500,000 yuan (including the same below); "Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers' goods production or providing taxable services account for more than 50% of the annual taxable sales.

2. For taxpayers other than the above provisions, the annual taxable sales amount is less than 800,000 yuan.

3. Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.

4. Non-enterprise units and enterprises with infrequent taxable behaviors can choose to pay taxes according to small-scale taxpayers.

The tax payment period of VAT is 1 day, 3rd, 5th, 1 day, 1 5th,1month or1quarter respectively. The specific time limit for taxpayers to pay taxes shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers. Taxes that cannot be paid according to the fixed time limit may be paid on a case-by-case basis. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall file a tax return within 15 days from the expiration date, with 1 day, 3rd, 5th, 10 day or/kloc-0.

Zero tax return means that taxpayers and withholding agents who have registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, they should go through zero tax return procedures with the tax authorities and indicate that there are no taxable items in the current period. Small-scale enterprises need to file tax returns even if they have not generated taxes, that is, zero returns. It should be noted that zero declaration for three consecutive months is an abnormal declaration, which will be listed as a key concern by the tax bureau. Or, although there is an interval, the enterprise may still be audited and punished if it has zero declaration for six months in a year.

"Provisional Regulations of the People's Republic of China on Value-added Tax" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.