Tax Rate for Office Chairs

The tax rate for office chairs is determined based on the taxpayer's identity and the specifics of the sales activity, primarily divided into two categories: general taxpayers and small-scale taxpayers.

I. General Taxpayers Selling Office Chairs If the sales activity is classified as selling goods, it generally applies a 13% value-added tax (VAT) rate and issues a VAT special invoice. If installation services are provided simultaneously during the sales process and these services fall under the category of construction services (e.g., if the installation of office chairs requires them to be fixed to a building), this constitutes a mixed sale. According to current regulations, in a mixed sale, the portion related to selling goods is still taxed at the 13% rate, while the service portion is not separately taxed. For example, if a company sells office chairs and is responsible for their installation, the entire transaction is calculated for VAT at the 13% rate.

II. Small-Scale Taxpayers Selling Office Chairs

1. Normal Levy Rate

   • Temporary Preferential Policy: From January 1, 2023, to December 31, 2027, small-scale taxpayers apply a 1% levy rate for VAT and issue corresponding invoices.
   • Historical Policy: From April 1 to December 31, 2022, taxable sales income subject to a 3% levy rate was exempt from VAT; if taxpayers chose to forgo the exemption and issue a VAT special invoice, they were required to calculate taxes at the 3% levy rate.

2. Levy Rate for Special Circumstances If a small-scale taxpayer sells office chairs as part of selling real estate (e.g., transferring office chairs as an attachment to real estate), they may calculate the taxable amount at a 5% levy rate. However, such circumstances must meet specific conditions and are relatively rare in practice.

3. Threshold Policy Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT for the portion of sales issued with ordinary invoices; however, the portion issued with VAT special invoices does not enjoy the exemption and is taxed at the applicable levy rate. For example, if a small-scale taxpayer has quarterly sales of 250,000 yuan, with 50,000 yuan issued as special invoices, only the 50,000 yuan portion is taxed at the 1% levy rate, while the remaining 200,000 yuan portion issued as ordinary invoices is exempt.

Summary: The tax rate for office chairs varies depending on the taxpayer's identity and sales activity. General taxpayers typically calculate taxes at the 13% rate, while small-scale taxpayers need to consider levy rate preferences, special circumstances, and threshold policies comprehensively. In practice, taxpayers must choose the applicable tax rate based on specific business scenarios and policy timelines.