The VAT rate of electronic products is usually 17%. This tax rate is set, but there may be some regional differences or special policies in actual operation. Therefore, enterprises or individuals should follow the provisions of the local tax authorities when calculating the value-added tax on electronic products. In the process of tax declaration and payment, it is very important to know the local tax rate and related policies to ensure the correct calculation and compliance management of tax. If in doubt, please consult the local tax authorities directly to get the most accurate official information.

Calculation method of value-added tax:

1. General tax calculation method: calculate the tax payable according to the sales amount and the applicable tax rate, and then deduct the input tax from it;

2. Simple tax calculation method: it is suitable for small-scale taxpayers or specific industries, and the tax payable is calculated according to the sales volume and simple tax rate, and the input tax cannot be deducted;

3. Differential tax calculation method: it is applicable to certain commodities such as secondhand goods and waste materials, and the tax payable is calculated according to the difference between the sales price and the purchase price and the applicable tax rate;

4. Prepayment method: it is applicable to certain specific goods or services, and the tax payable is calculated in advance according to the withholding rate and sales volume, and then the liquidation adjustment is made later.

To sum up, although the VAT rate of electronic products is generally 17%, due to possible regional differences and special policies, enterprises and individuals must refer to the specific provisions of the local tax authorities when filing tax returns, actively understand relevant policies, and ensure tax compliance. If in doubt, they can consult the official guidance of the tax authorities.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

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(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

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

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.