Ordinary VAT is three points. Ordinary invoices have tax rates of 4%, 6%, 13% and 17%. No matter whether small-scale taxpayers or ordinary taxpayers obtain ordinary invoices, they can't be deducted. Small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices. If the unit is a small-scale taxpayer, open an ordinary VAT invoice, and the VAT rate is 3%. If you want to issue a special VAT invoice, you can go to the tax bureau to issue the invoice, and the VAT rate for issuing the invoice is also 3%. Ordinary invoices are used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Matters needing attention in applying for ordinary invoices:

1 Ordinary taxpayers can apply for the use of ordinary invoices when carrying out related business activities, but when purchasing related invoices, they must be verified by relevant application materials and approved by relevant departments before they can formally purchase related invoices. Among them, the relevant materials provided by the applicant include application qualification certificate, approval leaflet and purchase card;

2. When a commercial enterprise needs to cancel the invoice business, the applicant needs to bring the invoice summary table to the tax bureau. At the same time, the applicant also needs to bring the remaining blank invoices and IC to hand in the relevant invoices under the guidance of the relevant staff.