Electronic ordinary invoices have four tax rates: 3%, 6%, 10%, 16%. General taxpayers and small-scale taxpayers cannot use electronic ordinary invoices to deduct input tax. Small-scale taxpayers should collect VAT at the rate of 3%. General taxpayers need to calculate the output tax according to the applicable tax rate when issuing electronic ordinary invoices.
Usage scenario of electronic ordinary invoice:
1, applicable to transactions between general VAT taxpayers and small-scale taxpayers;
2. Intangible assets that can be used to sell goods, provide labor services and services;
3, suitable for e-commerce platform transactions;
4. It can be used for daily purchase and expense reimbursement among enterprises;
5. Suitable for occasions such as catering, retail, etc. where instant invoicing is required.
6. Within the scope permitted by the policy, it can be used instead of ordinary paper invoices.
To sum up, the tax rate of electronic ordinary invoices is divided into four grades: 3%, 6%, 10%, 16%. Among them, small-scale taxpayers should use the tax rate of 3%, which cannot be used to offset the input tax, while ordinary taxpayers need to issue electronic ordinary invoices and calculate the output tax according to the applicable tax rate.
Legal basis:
Measures for the implementation of the pilot reform of business tax to value-added tax
Article 15
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 16
The VAT rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.