What is the tax rate for ordinary taxpayers?

The average taxpayer's tax rate from low to high is 0%, 6%, 1 1% and 17% respectively, and the applicable tax rate varies according to different industries. Scope of application of general taxpayer tax rate: 1. The applicable industry of 0% tax rate for general taxpayers is import and export goods. Second, the applicable industries of the general taxpayer's 6% levy rate include modern service industry, R&D and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry and radio, film and television service industry. III. General Taxpayer 1 1% The applicable industries include land transportation including railway, waterway transportation, air transportation, pipeline transportation services, universal postal services, special postal services and other postal services. Four, the general taxpayer 17% levy rate is applicable to industries including selling or importing goods, providing processing, repair and replacement services, except for goods listed otherwise.

legal ground

Measures for the administration of registration of general taxpayers of value-added tax

Article 2 VAT taxpayers (hereinafter referred to as taxpayers) whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as the prescribed standards) shall, in addition to complying with the provisions of Article 4 of these Measures, register with the competent tax authorities as general taxpayers. The term "annual taxable sales" as mentioned in these Measures refers to the value-added tax sales accumulated by taxpayers during the continuous operation period of no more than 12 months or four quarters, including tax declaration sales, check-up sales and tax assessment adjustment sales. If there are deductions for taxpayers' sales of labor services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of taxable activities shall be calculated according to the sales before deduction. The sales of intangible assets and real estate accidentally transferred by taxpayers are not included in the taxable sales in the taxable year.