Legal analysis: There are three points. Ordinary invoices have tax rates of 4%, 6%, 13%, and 17%. No matter whether small-scale taxpayers or general taxpayers obtain ordinary invoices, they cannot be deducted. Small-scale tax payers Individuals and general taxpayers must pay corresponding taxes when issuing ordinary invoices. If the unit is a small-scale taxpayer and issues a general VAT invoice, the VAT rate is 3%. If you want to issue a special VAT invoice, you can go to the tax bureau to issue an invoice on your behalf. The VAT rate for the invoice is also 3%. Ordinary invoices are used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when special invoices cannot be issued.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Warm reminder

The above answers are only based on the current information and my understanding of the law. Please refer to it with caution!

If you still have questions about this issue, it is recommended that you sort out the relevant information and communicate with professionals in detail.