Tickets with 9 points can be special VAT invoices or ordinary VAT invoices. Taxpayers engaged in selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights and other industries are basically subject to the 9% VAT rate, regardless of whether the taxpayer is a general taxpayer or a small-scale taxpayer. If it is a small-scale taxpayer, the value-added tax is exempted if the sales in the last quarter do not exceed 300,000 ordinary tickets. For the recipient, the general taxpayer can deduct the special tickets. For example, agricultural products such as grain, tap water, heating, air conditioning, books, newspapers, magazines and audio-visual products are all subject to the tax rate of 9%.

What are the functions of VAT invoices?

First, the special VAT invoice is an invoice. Because the invoice purchase tax is carried out on the basis of tax reduction and exemption, the buyer has paid VAT to the seller, so it is also a tax payment voucher, which acts as a legal proof of the tax obligation of the seller and the buyer's input tax.

Second, it embodies the characteristics of universal collection of value-added tax and fair tax burden. It is conducive to the timely and stable growth of fiscal revenue. Value-added tax is not affected by changes in production structure and business links, and its income is stable. In addition, the implementation of the VAT purchase and sale deduction tax law and the tax deduction indicated in the invoice make the purchase and sale units form a mutually restrictive relationship, which is conducive to cross-checking the tax payment situation by tax authorities and preventing tax evasion.

Fourth, it is conducive to promoting the development of specialized cooperative production and rationalizing the production and operation structure. It is conducive to the development of production division and cooperation, but it does not affect the specialization on the basis of joint action of enterprises, which is conducive to the optimal allocation of social production factors and the adjustment of production and management structure.

Fifth, it is conducive to "rewarding out and restricting in" and promoting the development of foreign trade. With the development of world trade, commodity export competition among countries is becoming increasingly fierce. In order to improve the export competitiveness of domestic products, most governments in many countries implement tax rebate policies for export products, so that they can enter the international market duty-free.