the collection rate of small-scale taxpayers is 3% except for the sale and lease of real estate of 5%.

VAT rate for general taxpayers:

(1) Taxpayers selling or importing goods, except as stipulated in items (2) and (3) of this article, the tax rate is 17%.

(2) Taxpayers sell or import the following goods at a tax rate of 1.3%:

1. Grain and edible vegetable oil;

2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

the value-added tax of the four major industries is added:

1. Construction industry: 11% value-added tax is levied by general taxpayers; Old projects and small-scale taxpayers can choose the simple tax method to collect 3% value-added tax.

2. Real estate industry: real estate development enterprises levy 11% value-added tax; Individuals who purchase houses for less than 2 years for external sales shall pay VAT in full at the rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

3. Life service industry: 6%. Tax-free items: care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.

4. Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national bonds and local government bonds, loans from the People's Bank of China to financial institutions, etc.