Consignment banks are required to pay taxes at the rate of 4%. According to the State Council's decision on adjusting the collection rate of commercial small-scale taxpayers, from August 1998 to August 1 day, the goods and income consigned by consignment shops are not subject to value-added tax at the time of physical delivery of futures, and the goods and income consigned by consignment shops are not subject to value-added tax. Therefore, the consignment bank needs to pay VAT at the rate of 4%. Consignment bank refers to a business model in which customers can deposit their articles (such as clothes, ornaments, household items, etc.) in the bank. ) with the consignment bank, the consignment bank is responsible for selling these items and sharing the sales proceeds with customers.