According to relevant information, the tax rate of small-scale taxpayers in 2022 is generally 3%. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly. Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may apply to the competent tax authorities for general taxpayer qualification and are not regarded as small-scale taxpayers. Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general taxpayer, it shall not be converted into a small-scale taxpayer.