The tax rate for issuing integral invoices to Tmall is 13%, which is used for cashing when consumers earn integral, that is, the amount actually paid by consumers is the store sales minus the integral cashing, and the store should pay VAT according to the normal sales, without issuing special VAT tickets to consumers. The store sells the points to consumers at a lower than normal price, and then sells the points to Tmall after recovering the points. The essence of its business is not to sell goods, but to get compensation from Tmall platform, that is, the discount amount of points is ultimately borne by Tmall.

Tax rate is the measure of calculating tax amount and an important symbol of measuring tax burden. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.