The tax rate of ordinary invoices issued by ordinary taxpayers varies according to the type of business activities, and it is necessary to follow the provisions of the national tax law.

First, understand the general taxpayer and ordinary invoice

A general taxpayer refers to an enterprise, unit or individual that should go through tax registration and pay taxes according to law according to state regulations. Ordinary invoice is a voucher issued by the taxpayer to the buyer in daily business activities to prove the transaction and serve as the basis for tax declaration.

Two, the tax rate varies according to the type of business activities.

The tax rate of ordinary taxpayers issuing ordinary invoices is not fixed, but determined according to the type of business activities they are engaged in. For example, the applicable tax rate for general taxpayers who sell goods or provide processing, repair and replacement services is13%; General taxpayers selling transportation, postal services, basic telecommunications, construction, real estate leasing services, real estate transfer, and selling or importing specific goods, the applicable tax rate is 9%; For general taxpayers selling services and intangible assets (unless otherwise specified), the applicable tax rate is 6%. In addition, there are some specific businesses that may apply zero tax rate or simple tax calculation method.

Third, follow the provisions of the national tax law

When issuing ordinary invoices, ordinary taxpayers must strictly abide by the provisions of the national tax law, calculate the tax amount according to the applicable tax rate and issue invoices truthfully. At the same time, taxpayers should also strengthen internal management to ensure the accuracy and compliance of invoice issuance and avoid tax risks.

Fourth, timely attention to policy changes

As the national tax policy may be adjusted at any time, the general taxpayer should pay close attention to the relevant policy changes in time and know the latest tax rate and preferential tax policies, so as to reduce the tax burden and improve the operating efficiency under the premise of legal compliance.

To sum up:

The tax rate of ordinary invoices issued by ordinary taxpayers varies according to the types of business activities, and it is necessary to follow the provisions of the national tax law. Taxpayers should strengthen internal management in their daily business activities, ensure the accuracy and compliance of invoice issuance, and pay attention to policy changes in time to reduce tax burden and improve business efficiency.

Legal basis:

Value-added Tax Law of the People's Republic of China

Article 5 stipulates that if a taxpayer conducts taxable sales, the value-added tax collected shall be calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, which shall be the output tax. Output tax calculation formula: output tax = sales × tax rate.

Provisional Regulations of the People's Republic of China on Value-added Tax

Article 2 stipulates: VAT rate:

(1) Taxpayers selling goods, processing, repairing and repairing services, and importing goods, except as provided for in Items 2, 4 and 5 of this Article, have a tax rate of 13%.

(2) Taxpayers selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, except as provided for in Items 4 and 5 of this Article, the tax rate is 9%:

1. Agricultural products, edible vegetable oil and edible salt;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film.

(3) Taxpayers selling services and intangible assets shall be taxed at a rate of 6%, except as provided in items 1, 2 and 5 of this article.

(four) domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero.