Due to the different industries involved, the VAT rates of 17%, 13%, 1 1% and 6% are applicable to ordinary taxpayers regardless of whether they issue special VAT invoices or ordinary VAT invoices. According to the basic principle of determining the value-added tax rate, China's value-added tax has set a basic tax rate and a low tax rate in addition to zero tax rate for export goods. (1) The basic tax rate is17% for taxpayers selling or importing goods, except those listed; The tax rate for those who provide processing, repair and replacement services is also 17%. This tax rate is usually called the basic tax rate. (2) The tax rate is low. Taxpayers selling or importing the following goods have a tax rate of 13%. This tax rate is usually called low tax rate. 1. cereals and edible vegetable oils. 2. Tap water, heating, cold water and hot water; Coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products. 3. Books, newspapers and magazines. 4. Feed, fertilizer, pesticide, agricultural machinery, plastic film. 5. Agricultural products. 6. Metal ore mining and mineral processing products. 7. Non-metallic mineral mining and dressing products. 8. Audio and video products and electronic publications. Calculation of taxable income in Article 6 of the Individual Income Tax Law: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, and the balance after special additional deductions, special additional deductions and other deductions determined according to law, is the taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.