Tea sold by general taxpayers within the scope of Notes on Taxation Scope of Agricultural Products is levied at a low tax rate of 13%. Beyond the scope, it shall be levied at the normal tax rate. If it is raw tea, according to the relevant policies and regulations of China's current value-added tax, the value-added tax should be levied and paid at the rate of 13%. If it is a tea product of refined tea, it needs to pay VAT at the rate of 16%. The refined tea here refers to the tea products sold in the market after a series of processing and packaging. As a small-scale taxpayer, the tax rate of tea commercial enterprises is 14% and that of industry is 6%, and the income tax and other taxes that enterprises need to pay are almost all in the range of 6% to 9%.

The current tax rates in China mainly include:

1, proportional tax rate (including zero tax rate)

2. Excess progressive tax rate

3. Excess progressive tax rate

4. Fixed tax rate.

Legal basis:

The "self-produced agricultural products sold by agricultural producers" in the first item of the duty-free items listed in Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the self-produced agricultural products sold by units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals still listed in the notes, are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate.