1. The flower production enterprise belongs to a production enterprise, and the planting enterprise can go to the tax bureau to handle the invoice, and the tax rate is zero. In other words, the products directly sold by planting enterprises are commercial retail invoices, but the enterprises have not paid taxes in the tax bureau.

2. Flower sales belong to commercial product sales, so you have to pay retail tax. You can apply to the tax bureau, generally 3.4 tax.

3. Rental is a commercial service and should be based on income tax. If you don't have the qualification of general taxpayer, go to the tax bureau to issue an invoice.