17% tax rate.

According to Baidu Lulin query, a 17% tax rate applies to packaging. Packaging materials refer to various items used by taxpayers to package their own goods. When taxpayers sell goods, they also charge a deposit for packaging materials in order to encourage buyers to return packaging materials as soon as possible for turnover. According to the relevant provisions of the current value-added tax and consumption tax, generally speaking, if the deposit income of packaging materials is accounted separately, and it is within one year and has not been overdue, it will not be included in the sales tax, but the packaging materials that have not been recovered after the due date will not be included in the sales tax. The refundable deposit shall be calculated and levied with value-added tax and consumption tax according to regulations.

The tax declaration process is:

1. Make tax declarations to the competent tax authorities on schedule;

2. Submit tax declaration materials, including financial accounting statements and their Explanatory materials, tax-related contracts, agreements and vouchers, electronic tax filing materials for tax control devices and other required materials required by the competent tax authorities.