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What does it mean for ordinary taxpayers to issue a 3-point VAT invoice?
It means that the special invoice issued by small-scale taxpayers in the tax bureau is 3%.

The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it can be divided into two copies and five copies. The basic voucher is two vouchers, the first voucher is an accounting voucher, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher.

In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

Extended data:

Tax authorities at all levels should attach great importance to the trial operation of the "one machine, multiple tickets" system and do a good job in connecting the old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.

10 digit code: 1-4 digits represent provinces; The 5th-6th place represents the plate-making year; The seventh represents the print batch; The eighth digit represents the type of invoice, and the ordinary invoice is represented by "6"; The 9th place stands for several editions, with two editions of ordinary invoices indicated by "2" and five editions of ordinary invoices indicated by "5"; The number 10 represents the amount, and the version number "0" represents the computer version.

12 digit code: 1 digit is 0, 2-5 digits represent provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, 6-7 digits represent years, 8- 10 digits represent batches,1-1.

Baidu Encyclopedia-VAT Ordinary Invoice