Legal analysis: the tax rate of special invoices issued by self-employed households is different from that issued by ordinary taxpayers. Except for the rental invoice tax rate of 5%, all other special invoices are 3%. Therefore, the self-employed often go to the tax bureau to void the special invoices issued, on the grounds that the other party does not accept the special invoices with a tax rate of 3%, and what they need is the special tickets of 6%, 1 1% and 17%. These can only be issued by ordinary taxpayers, and self-employed individuals can only issue 3%.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.