According to the inquiry of State Taxation Administration of The People's Republic of China, the sales of kitchen waste oil need to be invoiced, which is generally a general VAT invoice or a special VAT invoice, and the invoiced amount is calculated according to the sales amount and tax rate. The tax rate for the sale of kitchen waste oil is 13%. If the seller is a general taxpayer, the tax rate is13%; For small-scale taxpayers, the collection rate is 3% (before the end of the year 1%).