What is the general taxpayer tax rate of agricultural companies?

3%。 For special VAT invoices issued or applied by small-scale taxpayers, the uniform tax rate is 3%. Therefore, the general taxpayer tax rate of agricultural companies is 3%. Agricultural enterprises refer to profit-making economic organizations with legal personality, which are engaged in agricultural, forestry, animal husbandry, sideline and fishery production and business activities, with high commodity rate, independent operation and independent economic accounting.