Tax invoices are mainly divided into two categories: national tax management and local tax management. No matter what kind of invoice is used in the State Administration of Taxation, the tax rate is generally divided into two situations, namely, VAT is applicable to general taxpayers 17% (basic tax rate) and small-scale taxpayers are applicable to 3%. Of course, some duty-free goods and products, such as chemical fertilizers, pesticides, agricultural films, seeds, seedlings, agricultural products, and processing, repair and replacement services provided by individuals with disabilities, are not taxed. Local taxes should be divided into industries. The tax rate is 5% for invoices such as catering services and leasing, and 3% for invoices such as transportation, construction and installation. See Baidu's Provisional Regulations on Business Tax and Provisional Regulations on Value-added Tax for details.