The VAT invoice tax rates are 17%, 1 1%, 6%, 3% and 0% respectively. Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.

Special VAT invoices are only applicable to general taxpayers.

1 and 17% tax rate: applicable to selling or importing and exporting goods and providing processing, repair and replacement services;

2. Tax rate 13%: other applicable provisions of the State Council such as grain, books, feed, agricultural products and resources;

3. 1 1% tax rate: applicable to transportation, postal services, telecommunications services, construction (decoration, repair, installation and engineering services), financial leasing (real estate), leasing services (real estate), land use rights trading and real estate sales (buildings and structures);

4.6% tax rate: financial services, R&D and technical services, information technology services, cultural and creative services, logistics services, forensic consulting services, radio and television services, life services, intangible assets sales, etc.

5. 0% tax rate: applicable to export commodities.

This answer is provided by Youhuahua, a credit platform of Xiaoman Finance. Xiaoman Finance will earnestly implement the call of the state to support small and micro enterprises to tide over the difficulties and fully support small and micro production and operation. Most small and micro owners choose Youhuahua to meet the turnover needs of small and micro enterprises. It is reported that 70% of credit users of Xiaoman Finance are small and micro business owners. Up to now, Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of loans to small and micro business owners, so that capital turnover can be found in Xiaoman Finance, and big brands are more assured.