Fixed business households of value-added tax declare and pay taxes to the tax authorities where the institution is located, and non-fixed business households of value-added tax declare and pay taxes to the tax authorities where they sell; The tax increase period is generally 1 month, and taxpayers should declare and pay taxes during the collection period from 1 to 10 in the following month; For small-scale taxpayers, the tax payable is calculated by a simple method, and the collection rate is generally 3%. Article 2 of the Provisional Regulations on VAT Rate: (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.

Legal objectivity:

Paragraph (2) of the Notice on Corporate Income Tax Policies for Fiscal Funds, Administrative Fees and Government Funds stipulates that fiscal funds obtained by enterprises for special purposes and approved by the State Council are allowed as non-taxable income, which is deducted from the total income when calculating taxable income.