Small-scale taxpayers with taxable activities are subject to the simple tax calculation method, and the applicable tax rate is 3%. Therefore, if the seller is a small-scale taxpayer, the applicable VAT rate for selling office supplies is 3%.

However, it should be noted that People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 17 16 stipulates that when issuing VAT invoices, the seller shall truthfully issue the invoice contents according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transaction as required by the buyer.

1. If the goods purchased by the buyer can be filled in the detailed column of the ordinary invoice (less than 8 kinds of goods), the seller must issue invoices one by one, and shall not issue vague names such as "office supplies" and "food";

2. If the buyer must rely on the "shopping list" or "receipt" to buy various commodities, the seller can issue vague names such as "office supplies" and "food" and issue the "shopping list" or "receipt".

Extended data:

Progressive tax rate:

Progressive tax rate refers to the division of several grades according to the amount of tax objects, and the corresponding tax rate is stipulated for each grade from low to high. The higher the amount of tax object, the higher the tax rate and the lower the tax rate. Due to different calculation methods and bases, progressive tax rates are divided into the following categories:

(1) Full progressive tax rate: that is, the tax amount of taxable objects is calculated according to the tax rate of corresponding grades. When the taxable object is raised to a level, the amount of the taxable object is taxed at a higher tax rate;

(2) Full-rate progressive tax rate: The principle is the same as that of full-rate progressive tax rate, but the basis of progressive tax rate is different. The full progressive tax rate is based on the amount of taxable objects, and the full progressive tax rate is based on a certain proportion of taxable objects, such as sales profit rate and capital profit rate.

(3) Excessive progressive tax rate: that is, the taxable object is divided into several grades according to the amount, and the corresponding tax rate is set for each grade from low to high, and each grade is taxed according to the tax rate of that grade;

(4) Excess progressive tax rate: The principle is the same as that of excess progressive tax rate, except that the progressive tax rate is not based on the amount of the tax object, but on a certain proportion of the tax object.

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