Annex 1 to the relevant provisions of Chapter I of the Pilot Implementation Measures for Changing Business Tax to VAT (Caishui [2065438+06] No.36):

Taxpayers who provide living services, those whose annual VAT sales of taxable activities exceed 5 million (inclusive) are general VAT taxpayers, and the VAT rate of 6% is applicable; For small-scale taxpayers who do not exceed, the levy rate of 3% is applicable.

If you are a general taxpayer with an operating period of no more than 12 months and accumulated sales of more than 5 million.

The tax rate is 6%,

no more than

A tax rate of 3% applies.