3% is the tax rate of small-scale enterprises, 17%, 1 1% and 6% are the corporate tax rates of general taxpayers.
(20 14) VAT items and tax rates after the reform of the camp:
1, small-scale taxpayer? Including the original VAT taxpayer and VAT taxpayer? Engaged in goods sales, providing value-added tax processing, repair and replacement services, and increasing the value of various taxable services? The collection rate is 3%.
2. General taxpayer? Original VAT taxpayer tax rate
1) tax rate 17%: selling or importing goods (unless otherwise listed); Provide processing, repair and replacement services.
2) Tax rate 13%: grain, edible vegetable oil and fresh milk? Tap water, heating, air conditioning, hot gas, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; Books, newspapers and magazines; ? Feed, chemical fertilizer, pesticide, agricultural machinery (whole machine), agricultural film; Other goods specified by the State Council: agricultural products (referring to various animal and plant primary products); Audio-visual products; Electronic publications; Dimethyl ether;
3) Tax rate 0%: export goods.
4) The tax rate is 1 1%: transportation, land (including railway) transportation, water transportation, air transportation and pipeline transportation services; Universal postal service, express postal service and other postal services.
5) Tax rate 6%: Modern service industry? R&D and technical services, information technology services, cultural and creative services and logistics auxiliary services? Forensic consulting services, radio, film and television services.