If it is a small-scale taxpayer, the tax rate will always be 3%.
VAT rate:
Selling or importing unlisted goods? VAT rate, Article 1 stipulates: "Taxpayers selling or importing goods, except as stipulated in Items (2) and (3) of this Article, the tax rate is 16%."
Processing, repair and replacement services? VAT rate, Article 4 stipulates: "Taxpayers provide processing, repair and replacement services at the rate of 17%.
13% of agricultural products include plants and animals.
Grain and edible vegetable oil 13% grain includes rice; Rice; Soybean; Wheat; Miscellaneous grains; Fresh sweet potato, dried sweet potato, sweet potato powder; Processed flour (except all kinds of fancy flour) starch does not belong to the scope of agricultural products, and value-added tax should be levied at 17%. Edible vegetable oil includes edible oil extracted from plants and mixed oil produced from plants.
65,438+03% of other goods include tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, books, newspapers and periodicals, coal products for residents, fertilizers, pesticides, agricultural machinery and other goods specified by the State Council.
Export goods for sale? Crude oil, diesel oil, foreign aid export goods, natural bezoar, musk, copper and copper-based alloys, platinum, sugar, newsprint and other national regulations will not be refunded.
The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.
Taxpayer: Taxpayer, also known as Taxpayer and Taxpayer, refers to something taxed according to the provisions of the tax law, the object or subject matter to which the rights and obligations of both taxpayers point, and an important symbol to distinguish one tax from another.
Tax items: tax items are specific tax items classified in the tax law, which reflect the specific scope of taxation and define the nature of tax objects.
Tax base: The tax base, also known as the tax basis, is the direct quantitative basis for calculating the taxable amount of taxable objects, which solves the calculation problem of taxation on taxable objects and is the provision for the amount of taxable objects.
Tax rate Baidu encyclopedia