conclusion: it depends on the specific situation. Analysis: 1, the tax rate is 13%. Taxpayers sell goods, labor services, tangible movable property rental services or import goods. 2. Taxpayers with a tax rate of 9% sell transportation, postal services, basic telecommunications, construction and real estate leasing services, and sell real estate. 3. Taxpayers selling services and intangible assets at a tax rate of 6% shall, unless otherwise stipulated in items 1, 2 and 5 of this article, have a tax rate of 6%. 4. Tax rate 1 Taxpayers export goods, and the tax rate is zero.