For the same business of the same company, the tax rate for issuing special VAT invoices is the same as that for issuing ordinary VAT invoices, and the tax rate will not be different because of different invoices.

The collection rates of special tickets and ordinary tickets issued by small-scale taxpayers: 3% and 5%. During the epidemic period, the collection rate was 1%.

The general tax rates for special tickets and ordinary tickets issued by general taxpayers are 13%, 9% and 6%; The collection rates are 5% and 3%.