The training fee belongs to the modern service industry, and the VAT rate of small-scale taxpayers or individuals applying for issuing invoices (special tickets) is 3%. As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.

But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting. The specific classification criteria are: production taxpayers, annual VAT taxable sales of 500,000 yuan; Wholesale, retail and other non-productive taxpayers, the annual VAT taxable sales of 800,000 yuan.

Extended Information (1) Taxpayers selling or importing goods, except for the following second and third provisions, the tax rate is 16%.

(2) Taxpayers sell or import the following goods at the tax rate of 10%: 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, 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 16%. Taxpayers also engage in goods or taxable services with different tax rates.

Baidu Encyclopedia-VAT rate