The average taxpayer's tax rate from low to high is 0%, 6%, 1 1% and 17% respectively, and the applicable tax rate varies according to different industries.

1, the general taxpayer's 0% levy rate is applicable to import and export goods;

2. The applicable industries of the general taxpayer's 6% levy rate include 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;

3. The applicable industries of the general taxpayer 17% levy rate include selling or importing goods, and providing processing, repair and replacement services in addition to the goods specified otherwise.