Clothing processing industry belongs to the national tax in tax management and is subject to value-added tax. The applicable tax rate can be divided into two situations: first, small-scale taxpayers use the levy rate, which is levied at 3%; Second, the general taxpayer of value-added tax is subject to the tax rate of 17%.

The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate and fixed tax rate.