If it is a general taxpayer, you need to charge 17% VAT. If it is a small-scale taxpayer, it needs to collect 3% tax.

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Legal basis:

Article 11 The taxable sales of small-scale taxpayers shall be calculated simply according to the sales volume and the collection rate, and the input tax shall not be deducted. Calculation formula of tax payable: tax payable = sales × collection rate The standard for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.