Except for the VAT-exempt items, ordinary VAT invoices are subject to the same VAT rates as special VAT invoices, with VAT rates of 17%, 11%, 6%, and 3% or The VAT is calculated and paid at a 5% VAT levy rate.

General VAT invoices are issued and managed by bringing general VAT taxpayers other than commercial retail into the VAT anti-counterfeiting tax control system, which means that general taxpayers can use the same set of VAT anti-counterfeiting tax control systems. The system issues special VAT invoices, ordinary VAT invoices, etc., commonly known as "one machine with multiple invoices".

The enterprise-side invoicing system has been trial-run in some enterprises in Xicheng District, Beijing, Hangzhou and Huzhou City, Zhejiang Province, Zibo City, Dongying City and Yantai City, Shandong Province since August 2005. It is planned to It will be implemented nationwide starting in October. The ordinary invoices used in the "one machine, multiple invoices" system are collectively called "ordinary value-added tax invoices", which are printed in a unified manner and will be used nationwide starting from August 1, 2005.

Reference material VAT general invoice - Baidu Encyclopedia