What is the value-added tax point of daily necessities retail industry?

Commodity supermarkets or other operators selling daily necessities meet the conditions of general VAT taxpayers and become general VAT taxpayers, so the VAT rate is 17%, and some commodities in daily necessities are low-tax commodities, with the VAT rate of 13%.

If it is a small-scale company that does not meet the conditions of ordinary taxpayers, such as self-employed individuals and small supermarkets, it is a small-scale taxpayer, and its VAT collection rate is 3%;

Extended data:

classify

(1) The taxpayer sells or imports goods at a tax rate of 13%, except as stipulated in the second and third items below.

(2) Taxpayers sell or import the following goods at a tax rate of 9%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services at a tax rate of 13%. Taxpayers also engage in goods or taxable services with different tax rates.

Baidu Encyclopedia-VAT rate