Tax Rate for Office Chairs

The tax rate for office chairs needs to be comprehensively determined based on the taxpayer's identity, sales behavior, and material classification, as follows:

I. Classification by Taxpayer Identity

1. General Taxpayers

   • Sales of Goods: If office chairs are considered ordinary goods for sales, they are generally subject to a 13% value-added tax (VAT) rate, and a VAT special invoice can be issued.
   • Mixed Sales: If the sales behavior includes installation services (such as within the scope of construction services), the goods portion is still taxed at the 13% rate, while the service portion may be subject to a separate 9% rate (e.g., for installation services); if the services meet the conditions for simplified tax calculation (e.g., for projects with materials supplied by the customer or labor-only contracts), they can be taxed at a 3% collection rate.

2. Small-Scale Taxpayers

   • Tax Exemption Policy: From April 1, 2022, to December 31, 2022, taxable sales income subject to a 3% collection rate is exempt from VAT; if the exemption is waived and a special invoice is issued, it is taxed at the 3% collection rate.
   • Current Preferential Policy: From January 1, 2023, to December 31, 2027, ordinary invoices issued for installation services can be taxed at a reduced 1% collection rate.

II. Classification by Material

1. Leather Office Chairs

   • Genuine Leather: The VAT rate is generally 13%.
   • Synthetic Leather: The VAT rate is generally 9%.

2. Fabric/Mesh Office Chairs

   • Generally subject to a 9% rate.

3. Metal/Plastic Frame Office Chairs

   • If metal or plastic materials account for more than 50%, they may be classified as 'metal furniture' and subject to a 13% rate.

III. Key Considerations

• Priority of Tax Rate Application: The taxpayer's identity (general taxpayer/small-scale taxpayer) is the primary criterion, followed by a combination of sales behavior (pure goods/mixed sales) and material classification to determine the tax rate.
• Policy Timeliness: Both the tax exemption policy for small-scale taxpayers and the policy of reducing the collection rate to 1% have specific time frames; the applicable rules must be matched according to the transaction time.
• Impact of Invoice Type: For general taxpayers, the tax rate is the same for both special and ordinary invoices; for small-scale taxpayers, issuing a special invoice may require waiving the exemption and being taxed at the original collection rate.

It is recommended that enterprises clarify their taxpayer identity, service content, and product materials before transactions and consult tax authorities or professional institutions to avoid tax risks.