The tax rate for issuing ordinary VAT invoices by individuals is 3%. Individuals, non-enterprise units and enterprises that do not often have VAT taxable behavior are also recognized as small-scale taxpayers. Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted. The VAT rate of small-scale taxpayers selling goods or taxable services is 3%. All units and individuals engaged in VAT taxable activities and withholding agents who are not engaged in VAT taxable activities but have the obligation to withhold VAT are VAT taxpayers. Article 12 of the Provisional Regulations of the People's Republic of China on Value-added Tax

Legal objectivity:

1. What is the tax rate for ordinary invoices of enterprises? 1 According to the Provisional Regulations of the People's Republic of China on Value-added Tax, the tax rate for general commercial invoices is17%, and the applicable tax rate for small-scale taxpayers is 3%. 2. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. 3. The tax rate refers to the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate and fixed tax rate. 2. At present, VAT invoices mainly include the following four types of tickets 1, and special VAT invoices: invoices issued by general VAT taxpayers for selling goods or providing taxable services, and vouchers for buyers to pay VAT and deduct VAT input tax according to relevant regulations on VAT. 2. VAT ordinary invoice (including electronic ordinary invoice): It is an ordinary invoice issued by VAT taxpayers through the VAT tax control system when they sell goods or provide taxable services and services. 3. Uniform invoice for motor vehicle sales: the invoice issued by all units and individuals engaged in motor vehicle retail business when they collect money for the sale of motor vehicles (excluding the sale of used motor vehicles) from August 1 2006. 4. Special VAT invoice for cargo transportation: It is a special invoice issued by general VAT taxpayers for providing cargo transportation services (excluding railway transportation services for the time being), and its legal effect, basic use, basic use regulations and safety management requirements are consistent with the existing special VAT invoices. Iii. Main differences between special VAT invoices and ordinary invoices 1. Different users Special VAT invoices can generally only be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use them, they can only be opened by the local tax authorities after approval by the tax authorities; Ordinary invoices can be purchased and used by various taxpayers engaged in business activities and registered for tax. 2. Whether the tax is allowed to be deducted from the VAT special invoice is not only a voucher for both buyers and sellers to receive and pay, but also a voucher for the buyer (VAT general taxpayer) to deduct the VAT, so it not only has the function of a commercial voucher, but also has the function of a tax payment voucher. The ordinary VAT invoice can't deduct the input tax except the business items stipulated in the tax law. The above is a detailed introduction of the tax rate of ordinary invoices of enterprises. When operating, all enterprises must make some understanding of the relevant laws and regulations of the country and strictly follow the provisions of the law. It is the duty of every citizen to pay taxes according to law. Only when enterprises pay taxes to the state according to law in production activities will they be certified and licensed by the state. You must not evade taxes.