1. Is VAT required for secured loans? If the guarantee fee is charged for the inter-enterprise guarantee contract, the value-added tax shall be paid. General taxpayers pay VAT at the rate of 6%, and small-scale taxpayers pay VAT at the rate of 3%. Second, the concept of value-added tax value-added tax is a turnover tax based on the value-added generated in the process of commodity circulation, which is collected by the State Taxation Bureau. 50% of tax revenue is from the central government and 50% from local governments. Value-added tax can be divided into production value-added tax, income value-added tax and consumption value-added tax according to the different deduction methods of purchased fixed assets. Third, the basic content of value-added tax In practice, it is difficult to accurately calculate the added value or additional value of goods in the process of production and circulation. Therefore, China also adopts the method of tax deduction, which is a widely used method in the world. That is, according to the sales of goods or services, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining goods or services is deducted, that is, the input tax, and the difference is the taxable amount of the value-added part. This calculation method embodies the principle of taxation according to value-added factors. The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.