General taxpayer's original VAT taxpayer tax rate is 1) tax rate is 17%: selling or importing goods (unless otherwise listed); Provide processing, repair and replacement services. 2) The tax rate is 13%: grain, edible vegetable oil, fresh milk and tap water, heating, air conditioning, hot gas, coal gas, liquefied petroleum gas, natural gas and 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) Tax rate 1 1%: transportation, land transportation (including railway), water transportation, air transportation and pipeline transportation services; Universal postal service, express postal service and other postal services. 5) The tax rate is 6%: 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.