The tax rate for small-scale taxpayers is 3%; The tax rate of enterprises varies with different types of production. For example: 1, the tax rate of general industrial enterprises is between 3% and 6%. 2. The tax burden of real estate enterprises is about 10% for ordinary main houses, and 30-45% for high-grade villas and high-grade hardcover houses. 3. Commercial enterprises are generally at 1.5-5% due to their nature.

The tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to the taxable sales income in the current period. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.

Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and the tax authorities may not issue special invoices for value-added tax.

General taxpayers refer to enterprises and business units whose annual VAT sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.

General taxpayers need to be qualified, and the materials submitted include a copy of the tax registration certificate; The identity certificates of the person in charge of finance and taxpayers and their photocopies; Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy, etc.