1. The tax rate of ordinary invoices is 17% for general taxpayers, 13% for small-scale taxpayers and 4% for businesses.

2. Small-scale taxpayers issue ordinary taxpayers' invoices, issue ordinary invoices and purchase special invoices at the tax rates of 4% and 6%. The tax rate of general taxpayers to general taxpayers is 17% (or13%);

3. Business tax items, with tax rates of 3%, 5% and 20%;

4. The agricultural industry is a tax-free item with a tax rate of 0%. The VAT rate is 17%, and the VAT rates of special VAT invoices and ordinary VAT invoices are 17%.

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 10

The sale of labor services, intangible assets or real estate refers to the paid provision of labor services and the paid transfer of intangible assets or real estate, except the following non-operating activities:

(a) government funds or administrative fees charged by administrative units that meet the following conditions.

1, government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or provincial people's governments and their finance and price departments;

2, issued by the provincial finance department at or above the provincial level (including provincial) producer (India) financial bills;

All the money received should be turned over to the finance.

(two) employees employed by units or individual industrial and commercial households to provide services for their units or employers to obtain wages.

(3) Units or individual industrial and commercial households that provide services for employees.

(4)? Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Article 18

The taxable behavior of general taxpayers is subject to general taxation methods.

General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months.