VAT rates: 17%, 13%, 6%; 17% for non-fresh goods; 13% for most of the fresh goods; 6% for water; tax payable = current output tax - current input tax output tax = sales x tax rate_Ruminant preservation indicator 17%. Taxpayers providing catering services are subject to a 6% tax rate on sales of take-away food products that are substantially involved in the production and processing process under "catering services".

The Law of the People's Republic of China on Administration of Tax Collection

Article 25: Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations, or the tax authorities in accordance with the provisions of the laws and administrative regulations, or the deadline for filing the return and the content of the return, and submit the tax return, financial and accounting statements, and other tax information that the tax authorities may require the taxpayers to submit according to the actual needs. Information.

The withholding agent must, in accordance with the provisions of the laws and administrative regulations or the tax authorities in accordance with the provisions of the laws and administrative regulations to determine the reporting period, the content of the declaration and truthfully submit the withholding and collection of taxes on behalf of the tax report form, and the tax authorities in accordance with the actual needs of the withholding agent for the submission of other relevant information.

Article 26 taxpayers, withholding agents can go directly to the tax authorities for tax declaration or report withholding, collection and payment of taxes report form, can also be in accordance with the provisions of the mail, data messages or other means for the above declaration, reporting matters.

Article 28 of the tax authorities in accordance with the provisions of laws and administrative regulations for the collection of taxes, shall not be in violation of the provisions of laws and administrative regulations to start, stop, more, less, early collection, delayed collection, or amortization of taxes.

The taxable amount of agricultural tax is authorized in accordance with the provisions of laws and administrative regulations.