What is the value-added tax rate of membership fee income of microfinance enterprises?

The general taxpayer's VAT rate for the membership fee income of microfinance enterprises is 6%, and the small-scale collection rate is 3%.

Membership fee income refers to the membership fee collected by non-governmental non-profit organizations according to their articles of association. Generally speaking, the membership fee income of non-governmental non-profit organizations is unrestricted income, unless the relevant asset providers set restrictions on the use of assets. Membership fee income of non-governmental non-profit organizations usually belongs to non-exchange transaction income.