The tax rates of general VAT taxpayers are: 17%, 1 1%, 6%, and the tax rate of small-scale taxpayers is 3%. In China, different tax rate systems are implemented for national tax invoices. The tax rate of national tax invoice is judged according to the drawer and taxable goods, services or taxable services, and the tax rate is different for different taxable items.

Generally speaking, small-scale taxpayers use the national tax general machine to issue invoices. For ordinary taxpayers, the tax rate for small-scale taxpayers to issue invoices is 3%, that for transport invoice is 7%, that for transportation services is 1 1%, that for agricultural products is 13%, and that for repair and replacement services is 17%.

Determining the applicable tax rate from the overall tax burden of taxable products is a major feature of VAT rate design. Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate.

The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.

Baidu Encyclopedia-VAT rate