The tax rate is influenced by the industry and the economic situation of the year. The following are the tax rates of value-added tax and income tax by industry. Regardless of the annual factor. VAT industry tax rate (%) Agricultural and sideline food processing 3.50 food and beverage 4.50 textile (chemical fiber) 2.25 building materials 4.98 chemical products 3.35 pharmaceutical manufacturing 8.50 cigarette processing 12.50 plastic products 3.50 metal products 2.20 electronic communication equipment 2.65 commercial wholesale 0.90 commercial retail 2.50 other 3.50 income tax industry tax rate (%) Beverage manufacturing industry 2.00 pharmaceutical manufacturing industry 2.50 plastic products industry 3.00 industry 1.00 business service industry 2.50 other construction industry 1.50 other service industry 4.00 agricultural and sideline food processing 1.00 wholesale industry 1.00 retail industry 1.50 building materials manufacturing industry 3.00