What is the VAT rate that can be deducted from the preliminaries of large equipment?

For the construction or acquisition of large equipment, the preliminaries costs incurred, obtaining VAT invoices, can be deducted from the input tax. The preliminaries, if provided by small taxpayers, are taxed at 3% (1% during the epidemic). If provided by general taxpayers, transportation costs, the tax rate is 9%; articles or repairs and mending, the tax rate is 13%; taxable services, the tax rate is 6%. These obtain VAT invoices, are deductible.