What is the tax rate of the four tax points?

Four-point tax is the value-added tax rate stipulated for small-scale taxpayers, and it is not allowed to be deducted;

Note: From June 5438+1 October1day, 2009, the collection rate of small-scale taxpayers' value-added tax has been adjusted from 6% and 4% to 3%, and the industrial and commercial collection rate is no longer set. The adjustment of the collection rate is decided by the State Council.

Do you need to pay consumption tax on plain boards?

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