1, the first tax rate column shows13%;
2. The second tax rate column shows 9%;
3. The third tax rate column shows 6%;
4. The fourth tax rate column shows 0%;
5. The fifth tax rate column shows 5%;
6. The sixth tax rate column shows 3%;
7. The seventh tax rate column shows1%;
8. The eighth tax rate column shows 0.5%;
9. The tenth case is to reduce the tax payable 1.5%.
Second, analysis
General taxpayers sell goods, repair and replacement services, tangible movable property leasing services or import goods. It seems to be scattered, but from the perspective of memory, we can find some rules. The tax rate of 13% is basically related to goods, such as goods sales, goods processing, repair and replacement, goods leasing and goods import. Taxpayers sell transportation, postal services, basic telecommunications, construction services, real estate leasing services, sell real estate, transfer land use rights, and sell or import 23 kinds of goods at a tax rate of 9%.