The tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to the taxable sales income in the current period. For small-scale taxpayers, the tax rate is the collection rate: 3%. For ordinary taxpayers, the tax rate is neither 17% nor 13%, because the input tax can be deducted, but it is much lower than this ratio. Under normal circumstances, the current VAT payable = VAT payable subsidiary ledger ".