3%, 5% and 1 1%. According to the provisions of the tax law, select the corresponding billing tax rate according to the tax rate stipulated by the tax authorities. The tax rate of 3% is applicable to taxpayers who pay value-added tax in accordance with the provisions of the reform of the camp and the provisions of the tax authorities. The tax basis is the sales price, expenses and income, and the tax payment period is the same day; According to the provisions of the VAT reform and the provisions of the tax authorities, taxpayers pay VAT at the rate of 5%, and the tax is based on assets, resources and social insurance premiums, and the tax payment period is the next day; The tax rate of 1 1% is applicable for taxpayers to pay value-added tax according to the provisions of the camp reform and the provisions of the tax authorities. The tax is based on expenses, income, goods and services, and the tax payment period is the next month.