Small-scale taxpayers issue invoices to ordinary taxpayers, which are three points. For small-scale taxpayers themselves, pay these three points of tax. For ordinary taxpayers, only these three-point taxes can be deducted.

The tax rate of ordinary invoices issued by ordinary taxpayers is 17%. General taxpayers refer to some enterprises or business units whose annual sales of value-added tax exceed the provisions of the Ministry of Finance. Generally speaking, the tax is calculated at 17%. For ordinary taxpayers, issuing special invoices is the same as paying taxes on ordinary invoices. Ordinary invoices, whether the nature of the taxpayer who issued the invoice, the economic content of the invoice or the nature of the taxpayer who obtained the invoice at that time, will have a certain impact on the tax rate of the invoice.

What's the difference between a special ticket and an ordinary ticket?

The difference between special tickets and ordinary tickets is that when issuing invoices, special VAT invoices need the detailed information of the buyer, while ordinary VAT invoices do not; When deducting, the special VAT invoice can be deducted, but the ordinary VAT invoice cannot be deducted; When using, there is no time limit for special VAT invoices, and the service period of ordinary VAT invoices is 2 months. Only general VAT taxpayers can issue special VAT invoices. As a unit with both general VAT invoices and special VAT invoices, the tax paid by issuing these two invoices is the same.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Paragraph 2 of Article 5 of the Provisions on the Use of Special VAT Invoices;

The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is below 10 million yuan, it shall be examined and approved by the county-level tax authorities. The maximum invoice amount is one million yuan, which shall be examined and approved by the municipal tax authorities. If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system.