What is the VAT rate of ordinary taxpayers?

Legal analysis: general taxpayer, general taxpayer's tax rate: 6%, 9%, 10%, 13%.

General taxpayer:

1, tax rate 13%: selling or importing goods (unless otherwise specified) and selling labor services.

2. The tax rate is 9%: agricultural products such as grain, edible vegetable oil, edible salt, water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, books on coal products for residents, newspapers, magazines, audio-visual products, electronic publications, chemical fertilizers, pesticides, agricultural machinery, and other goods stipulated by agricultural films.

(3) The deduction rate of input tax on agricultural products purchased by ordinary taxpayers:

1, 9%: if the deduction rate of 10% was originally applicable to the agricultural products purchased by general VAT taxpayers, the deduction rate will be adjusted to 9%.

2. 10%: if the tax rate of agricultural products purchased by general VAT taxpayers for the production or entrusted processing of goods is 13%, the input tax shall be calculated at the deduction rate of 10%.

(four) the general taxpayer engaged in the project of camp reform:

1, tax rate 13%: modern service: tangible movable property leasing service.

2. The tax rate is 9%: transportation services: land transportation services, water transportation services, air transportation services (including space transportation services) and pipeline services, and non-transportation services: universal postal services, special postal services and other postal services; Basic telecommunications services: engineering services, installation services, repair services, decoration services and other construction services; Real estate sales: the transfer of real estate ownership of buildings and structures; Real estate service.

3. The tax rate is 6%: telecommunications services: value-added telecommunications services: loan services, direct charging financial services, insurance services and services for transferring financial commodities to the next generation: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio, film and television services, business auxiliary services and other modern services: cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, and residents.

Legal basis: Article 3 of the Value-added Tax Law of People's Republic of China (PRC). The general tax calculation method is to calculate the tax payable according to the balance of output tax after deducting input tax. The simple tax calculation method calculates the tax payable according to the sales amount and the collection rate of taxable transactions, and shall not deduct the input tax.