According to the relevant information, the query shows: 3%. The latest tax incentives in 2022, starting from April 1 2022, can be declared tax-free as long as the special ticket is not opened, regardless of whether the ordinary invoice is opened or not, and is not subject to the quarterly 450,000. Special tickets opened before April 1 are subject to VAT at 1%, and special tickets opened after April 1 are subject to VAT at 3%. Therefore, Gansu Taxation Bureau will levy a 3% tax on special tickets after April.