Legal analysis: the rate of value-added tax is applicable to ordinary taxpayers. At present, there are four tax rates: 17%, 13%, 1 1% and 6% * *. The collection rate of value-added tax is applicable to small-scale taxpayers, and small-scale taxpayers are uniformly levied at the rate of 3%. Life service catering and accommodation services (catering services, accommodation services), after the reform, the general taxpayer tax rate is 6%, and the small-scale one is 3%.

Legal basis: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): VAT rate: 1. Unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%. 2. Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is11%; 3. Taxpayers selling labor services and intangible assets are taxed at a rate of 6%, except as otherwise provided in items 1, 2 and 5 of this article. Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.