1. Equipment product manufacturers: General taxpayers refer to enterprises with annual sales exceeding a certain amount, and the applicable VAT rate for equipment product production is 16%. Small-scale taxpayers refer to enterprises whose annual sales do not reach a certain amount, and the VAT rate applicable to the production of equipment and products is 3%.
2. Enterprises importing equipment and products: VAT rate for import links, and the applicable VAT rate for enterprises importing equipment and products for import links is 13% or 9%. The specific tax rate varies according to the categories of imported products and policy changes. Consumption tax rate, imported equipment products also need to pay consumption tax, and the consumption tax rate is between 20% and 50%, depending on the product category.