The tax rate refers to the ratio between the taxable amount of the taxpayer and the amount of the taxable object, and is the legal measure for calculating the taxable amount. The tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden, reflecting the depth of national taxation and is the core element of the tax system.

Proportional tax rate refers to the same tax object, regardless of the amount of tax, which is generally applicable to the taxation of tax objects such as turnover.

Progressive tax rate, that is, according to the size of the tax basis, is divided into several grades, and different tax rates are adopted respectively. Its characteristic is that the greater the amount of tax basis, the higher the tax rate, and the smaller the amount of tax basis, the lower the tax rate.

The fixed tax rate, also known as the fixed tax rate, directly stipulates the tax payable according to the tax object of the unit, rather than the proportion of the tax payable. The fixed tax rate is simple to calculate, and it is suitable for taxes levied by quantity.

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

(1) Unless otherwise stipulated 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 is17%;

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

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

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

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

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated in 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.