The tax rate for general taxpayers is 6% and for small-scale taxpayers is 3%.

1. General taxpayers refer to enterprises or individual industrial and commercial households that meet the conditions stipulated by the state tax authorities, are registered in accordance with legal procedures, and have taxpayer qualifications.

2. Small-scale taxpayers refer to enterprises or individual industrial and commercial households that meet the conditions stipulated by the state tax authorities, are registered in accordance with legal procedures, and have taxpayer qualifications. Their annual sales or turnover do not reach General taxpayer standards.