The current collection rates are: 5% and 3%. Among them, the collection rate of small-scale taxpayers is 3%, and the collection rate is reduced by 1%.
Natural persons belong to small-scale taxpayers. Therefore, for different sales items, natural persons go to the tax bureau to issue invoices, and the tax rate column is 5% and 1%.
In addition, there are special circumstances. For example, if an individual rents a house, the value-added tax will be levied at the rate of 5% minus 1.5%. Therefore, a natural person rents a house and goes to the tax bureau to issue an invoice. Because 1.5% does not belong to the tax rate or the collection rate, a * is filled in the tax rate column.