For special VAT invoices issued or applied by small-scale taxpayers, the uniform tax rate is 3%. The collection rate of value-added tax is applicable to small-scale taxpayers and specific general taxpayers. Small-scale taxpayers are uniformly taxed at the rate of 3%; For some specific general taxpayers, the four tax rates of 6%, 5%, 4% and 3% are applicable. According to Article 8 of the Civil Law of People's Republic of China (PRC), civil subjects engaged in civil activities shall not violate the law, public order and good customs.

Legal objectivity:

Article 61 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the withholding agent fails to set up or keep the account books of withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials of withholding and collecting taxes, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.