Three points. Ordinary invoices also have tax rates of 4%, 6%, 13% and 17%. Ordinary invoices obtained by small-scale taxpayers and ordinary taxpayers cannot be deducted, and ordinary invoices issued by small-scale taxpayers and ordinary taxpayers must pay corresponding taxes. If the unit is a small-scale taxpayer, an ordinary VAT invoice will be issued, and the VAT rate will be 3%. If you want to issue a special VAT invoice, you can issue an invoice to the tax bureau, and the VAT rate of the invoice is also 3%. Business tax taxpayers and small-scale value-added tax taxpayers use ordinary invoices. Ordinary VAT taxpayers can also use ordinary invoices if they cannot issue special invoices.

Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2. This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3. The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations 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.

What is an ordinary invoice?

Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. This is a special invoice relative to VAT. When buying and selling goods, providing or receiving services and engaging in other business activities, all kinds of receipts and payments issued and collected by any unit or individual are ordinary invoices, except for special VAT invoices issued and collected by general VAT taxpayers.