First of all, correct that the tax rate is not divided by special votes or general votes, but by whether the enterprise is a small-scale taxpayer or a general taxpayer. . . . General VAT taxpayers sell steel at the rate of 17%, while small-scale taxpayers sell steel at the rate of 3%. In addition to paying value-added tax, there are also some additional taxes, such as urban maintenance and construction tax, education surcharge, local education surcharge and stamp duty.