The 13-point invoice is a value-added tax invoice, and this type of invoice is only available for general taxpayers to purchase goods. If a company sells goods worth RMB 1,000 (excluding tax) and issues a special VAT invoice at a tax rate of 13%, then the invoice will show sales of RMB 1,000, tax amount of RMB 130, and total price and tax of RMB 1,130. The tax rate for VAT invoices is 13%. This type of invoice is only available for general taxpayers to purchase goods, and is generally applicable to agricultural production and processing enterprises. After a tax-paid invoice is issued using the 13% tax rate, agricultural products produced and sold on the farm will no longer enjoy the tax exemption policy.

According to Chinese tax law, a 13% tax rate applies to general items in VAT invoices. Value-added tax is an indirect tax levied on the added value of goods and services. According to the regulations of the State Administration of Taxation, general items include sales of goods, provision of taxable services, transfer of real estate, etc.

To sum up, the 13-point invoice tax rate refers to the tax rate applicable under specific circumstances. It usually applies to sales transactions of specific goods or services. Specific application scope includes but is not limited to value-added tax, consumption tax or other related taxes in certain industries. The 13% tax rate invoice is a value-added tax invoice, which is suitable for general taxpayers to purchase goods, especially for agricultural production and processing enterprises.

Legal basis:

"Invoice Management Measures of the People's Republic of China"

Article 3

As mentioned in these Measures Invoice refers to the receipt and payment voucher issued and collected when purchasing and selling goods, providing or receiving services, and engaging in other business activities. Invoices include paper invoices and electronic invoices. Electronic invoices have the same legal effect as paper invoices. The state actively promotes the use of electronic invoices.

Article 4

Invoice management should adhere to and strengthen the leadership of the party and serve economic and social development. The taxation department of the State Council is responsible for invoice management nationwide. The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with their responsibilities, conduct invoice management within their respective administrative regions. Relevant departments such as finance, auditing, market supervision and management, and public security shall cooperate with the tax authorities in invoice management within the scope of their respective responsibilities.