Individual sole traders and sole traders with production-based sales of up to one million are subject to a VAT rate of 17% (the same as a limited company).

A fixed amount is not a fixed rate, so it is said to be levied on a more fixed amount.

The tax authorities are generally based on:

(a) the projection or measurement of raw materials, fuel, power, etc. consumed;

(b) the approval of the method of cost plus reasonable expenses and profit;

(c) the projection or measurement of the inventory;

(d) the approval of the invoices and related documents;

(e) the approval of the tax authorities. /p>

(e) Approved by the calculation of funds in bank operating accounts;

(f) Approved by reference to the production and operation of taxpayers of the same size and in the same region in the same kind of industry or similar industry;

(g) Approved in accordance with other reasonable methods.

The tax bureau will ask you to provide some information, and then determine how much your quota is based on the data of the industry you are engaged in, the personnel, and the amount of monthly invoicing. The general amount of the quota is between 5% and 40%.

Legal Basis:

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the behavior of tax collection and payment, safeguarding the state's tax revenues, protecting the taxpayers' lawful rights and interests, and promoting the development of economy and society.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.

No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.