1. Value-added tax rate: 3% for small-scale taxpayers and 17% for general taxpayers. Calculation method: sales revenue (tax excluded) Qualified 3% calculation method: sales revenue (excluding tax) Education fee surcharge: 3% Calculation method: Value-added tax (business tax) amount The contract discount is based on 3/10,000 of the purchase and sale amount; the account book payment is 5 yuan/book (when activated each year); the annual payment is 5/10,000 of the sum of "paid-in capital" and "capital reserve".

Extended information:

Types of tax rates used in taxes:

1. China’s value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. It is a proportional tax rate. Proportional tax rates can be divided into three specific forms in application: single proportional tax rate, differential proportional tax rate, and range proportional tax rate.

2. Differential proportional tax rates are specifically divided into the following three forms:

(1) Product differential proportional tax rates: that is, different proportional tax rates are applied to different products, and the same product adopts Same proportional tax rate. Such as consumption tax, tariffs, etc.;

(2) Industry differential proportional tax rate: that is, different proportional tax rates are applicable to different industries, and the same proportional tax rate is adopted for the same industry. Such as business tax, etc.

Baidu Encyclopedia-Tax rate