The small-scale tax rate for recycling and reselling beer bottles is 3%. In order to save energy, the state encourages the reuse of waste materials and stipulates the preferential tax policy of value-added tax for the recovery of waste materials. The value-added tax payable by ordinary taxpayers is equal to the current output tax minus the current input tax minus the previous tax allowance, with a positive number being the current tax payable and a negative number being the final tax allowance. The value-added tax rate is 17%, and the value-added tax payable by small-scale taxpayers is equal to the sales excluding tax multiplied by 3%.