VAT tax point classification, I asked our finance manager that it can be categorized as 3%, 4%, 6%, 10%, 13%, 17% Is it? What about the scope of application? (10%)

There is no 10% sales tax. Determining the applicable tax rate from the overall tax burden of taxable products is a major feature of VAT rate design. The VAT rate is generally used in conjunction with the VAT deduction rate in order to calculate the tax according to the VAT "deduction method".

The current VAT rate is proportional to the product, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 21%, 23%, 26%, 30%, 43% and 45%. The tax rates of most products are converted and determined on the basis of the original industrial and commercial tax and product tax burden, and the tax rates of some products, on the basis of the original tax burden, have been appropriately adjusted.

Enterprises that have been recognized as general taxpayers usually do not cancel their general taxpayer status even if their taxable sales in a certain year do not meet the standard if they do not commit the following acts.

Falsely issuing VAT invoices or engaging in theft, fraud or tax resistance; failing to file tax returns for three consecutive months or making abnormal tax returns for six consecutive months without justifiable reasons; and failing to keep and use VAT invoices and tax-control devices in accordance with the provisions of the regulations, which may lead to serious consequences.

Baidu Encyclopedia - Value-added Tax Rates