The VAT rate is the ratio of the VAT amount to the sales volume of goods or taxable services, and is the standard for calculating the VAT amount of goods or taxable services. my country's current value-added tax is a proportional tax rate, which is divided into three tax rates of 13%, 9% and 6% and two tax rates of 5% and 3% according to the taxable behavior. Taxpayers who sell or import the following goods are subject to a tax rate of 9%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use, books, newspapers, magazines, feed, Chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, and other goods specified by the State Council. When taxpayers export goods, the tax rate is zero; when taxpayers provide processing, repair, and repair services, the tax rate is 13%. Taxpayers concurrently engage in goods or taxable services with different tax rates.
Article 13 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax"
Taxpayers other than small-scale taxpayers must register with the competent tax authorities. Specific registration methods shall be formulated by the taxation department of the State Council.
Small-scale taxpayers who have sound accounting and are able to provide accurate tax information may register with the competent tax authorities. If they are not regarded as small-scale taxpayers, the amount of tax payable shall be calculated in accordance with the relevant provisions of these Regulations.