Class I merchants (such as catering, entertainment, jewelry and gold ornaments, handicrafts) are between 2% and 2.5%. The handling fee rate of second-class merchants (such as wholesale merchants, automobile sales merchants and real estate merchants) is about 1%. The handling fee rate of three types of merchants (such as supermarkets, gas stations and air ticket sales) is between 0.5%- 1%. The charging standards of four types of merchants (such as public schools and public hospitals) vary from region to region, and the specific rates are determined according to the regulations of each region. The handling fee rate of five types of merchants (general merchants) is about 1% to 3%.