3%

The simple collection method is adopted for small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the collection rate.

considering the small-scale taxpayers' small business scale and unsound accounting, it is difficult to calculate the tax according to the VAT rate and use the special VAT to offset the input tax, so it is suggested to calculate the tax payable according to the sales volume and the collection rate. The collection rate of value-added tax for small-scale taxpayers is 3%.

Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and tax authorities are not allowed to issue special invoices for value-added tax.