The tax rate for mask sales varies according to the nature of the enterprise. For general taxpayers, the tax rate for selling masks is 13%, while for small-scale enterprises, the tax rate is 3%. , at this stage, it is levied at 1%. In addition, if the enterprise qualifies as a small and micro enterprise, the value-added tax will be exempted if the monthly amount is within 100,000, or the quarterly amount is within 300,000.

If the enterprise is a manufacturer of key supplies for epidemic prevention and control, according to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies to Support the Prevention and Control of Pneumonia Epidemic of New Coronavirus Infection" (No. 8, 2020) , Enterprises that produce key supplies for epidemic prevention and control can apply to the competent tax authorities on a monthly basis for a full refund of the incremental value-added tax credit.

The term “incremental tax credit” as mentioned in this announcement refers to the newly increased amount of tax credit at the end of the period compared with the end of December 2019.