There is no 1% output tax. Determining the applicable tax rate from the overall tax burden of taxable products is a major feature of VAT rate design. Generally, the VAT rate and the VAT deduction rate can be used at the same time to calculate the tax according to the VAT deduction law.
the current value-added tax is subject to product proportional tax rate, which is divided into 12 grades: 8%, 12%, 14%, 16%, 18%, 2%, 21%, 23%, 26%, 3%, 43% and 45%. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax. Extended information
An enterprise that has been identified as a general taxpayer will not be disqualified as a general taxpayer even if its taxable sales in a certain year fail to meet the standard if it does not commit the following acts.
falsely issuing special VAT invoices or stealing, cheating or refusing to pay taxes; Failing to file tax returns for three consecutive months or failing to file tax returns for six consecutive months without justifiable reasons; Failing to keep and use special VAT invoices and tax control devices as required, resulting in serious consequences.
Baidu Encyclopedia-VAT rate