If it is a general taxpayer, the applicable tax rate is 1 1%, and you can issue special VAT invoices and ordinary VAT invoices at the tax rate of 1 1%, regardless of whether the invoices are special or not; If it is a small-scale taxpayer, the tax rate is 3%, and only ordinary invoices can be issued. If a general taxpayer requests to provide a special VAT invoice, he can apply to the competent tax bureau for issuing a special VAT invoice, and the tax rate is still 3%, so he will not pay more taxes. Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.

Legal objectivity:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

first

Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

essay

Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates;

If the sales volume is not accounted for separately, a higher tax rate shall apply.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 4

Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services shall be the balance after deducting the current input tax from the current output tax. Calculation formula of tax payable:

Taxable amount = current output tax-current input tax. When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.