3%。 According to the inquiry information of State Taxation Administration of The People's Republic of China, State Taxation Administration of The People's Republic of China issued the Announcement on the Collection and Management of Tax Reduction and Exemption Policies for Small-scale VAT Taxpayers. Paragraph 9 of AnnouncementNo. 1 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC): Small-scale taxpayers who are required to pay VAT in advance according to the current regulations do not need to pay tax in advance in the current period if their monthly sales at the prepayment place are less than 654.38+10,000 yuan. If the monthly sales of the prepaid place exceeds 6,543,800 yuan, 3% withholding rate shall be applied to the VAT prepayment, and the VAT prepayment shall be reduced by 654.38+ 0% withholding rate. Pay the corresponding tax according to the decoration cost, with less than 654.38+million as 1% and more than 654.38+million as 3%.