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What is the tax rate for ordinary invoices in Hangzhou?
For VAT, the tax rate depends on whether the taxpayer is a general VAT taxpayer or a small-scale taxpayer. The basic tax rate of the former is 17%, and that of the latter is 3%. For business tax payers, different industries have different tax rates. Transportation 3%, construction 3%, finance and insurance 5%, post and telecommunications 3%, culture and sports 3%, entertainment 5%-20%, service 5%, intangible assets transfer 5%, real estate sales 5%.