Legal analysis: General taxpayers, the tax rates for general taxpayers are: 6%, 9%, 10%, 13%.

General taxpayers:

1. The tax rate is 13%: sales or import of goods (except for goods listed otherwise), sale of services.

2. Tax rate 9%: grain and other agricultural products, edible vegetable oil, edible salt water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use Books, newspapers, magazines, audio and video products, electronic publications, fertilizers, pesticides, agricultural machinery, and other goods specified by the Agricultural Film Administration.

(3) Input tax deduction rate for agricultural products purchased by general taxpayers:

1. 9%: For agricultural products purchased by general VAT taxpayers, the 10% deduction rate was originally applicable , the deduction rate is adjusted to 9%.

2. 10%: For agricultural products purchased by general taxpayers of value-added tax for use in the production or commissioned processing of goods with a 13% tax rate, the input tax is calculated at a 10% deduction rate.

(4) General taxpayers engaged in business tax to VAT projects:

1. Tax rate 13%: modern services: tangible movable property leasing services

2. Tax rate 9 %: Transportation services: land transportation services, water transportation services, air transportation services (including space transportation services) and pipeline services, non-transportation carrier business Administrative services: universal postal services, special postal services, other postal services letter services: basic Telecommunications services Construction services: engineering services, installation services, repair services, decoration services and other construction services Sales of real estate: Transfer of real estate ownership of buildings and structures Agency services: Real estate leasing services Sales of intangible assets: Transfer of land use rights.

3. Tax rate 6%: Telecommunications services: Value-added telecommunications services Financial services: Loan services, direct fee financial services, insurance services and financial products transfer to previous generation services: R&D and technical services, information technology services, cultural creativity Services, logistics auxiliary services, authentication and consulting services, radio, film and television services, business auxiliary services, other modern services and living services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents, other life services, sale of intangible assets : Transfer the right to use or ownership of technology, trademarks, copyrights, goodwill, natural resources and other equity intangible assets.

Legal basis: "Value-Added Tax Law of the People's Republic of China" Article 3 The general tax calculation method is to calculate the tax payable based on the balance after the output tax is deducted from the input tax. The simplified tax calculation method calculates the tax payable based on the taxable transaction sales volume (hereinafter referred to as sales volume) and the collection rate, and input tax cannot be deducted.