一般纳税人，现行增值税税率知多少

Group 1 - The article discusses the classification of various goods and services under different tax rates, specifically highlighting those subject to a 9% tax rate, including agricultural products, utilities, and certain transportation services [2][3][4][5]. - It outlines the types of intangible assets and real estate that are subject to different tax treatments, including the transfer of property rights and financial services [7][8]. - The article emphasizes the importance of understanding which fiscal funds can be treated as non-taxable income for enterprises, detailing specific conditions under which these funds qualify [15][16][18]. Group 2 - It specifies that fiscal allocations from government bodies can be classified as non-taxable income if they meet certain criteria, such as having proper documentation and management guidelines [16][18]. - The article highlights that administrative fees and government funds collected by enterprises can also be considered non-taxable income under specific regulations [17][18]. - It mentions that any unspent fiscal funds classified as non-taxable income must be reported as taxable income after a period of five years if not utilized [19].