Small-scale taxpayers pay taxes at the rate of 6% or 4%. Under normal circumstances, they can only issue ordinary invoices, not VAT invoices. If an invoice of 104 yuan is issued, including 4% tax, that is, 104 divided by 1.04= 100 yuan, the actual sales revenue is 100 yuan, and the payable value-added tax is104-650 yuan.

Small-scale taxpayers who need to issue special invoices for value-added tax due to business needs should apply to the competent tax authorities (national tax) for issuing special invoices on their behalf, and the tax rate is also 4%.