First, there are only three kinds of ordinary invoices that can be deducted by ordinary taxpayers, and other ordinary invoices cannot be deducted.

1. The deductible input tax for purchasing duty-free agricultural products is calculated according to the purchase price and the stipulated deduction rate (13%) (ordinary invoice or purchase voucher).

2. The freight paid by the general taxpayer for outsourcing or selling goods (except fixed assets) shall be deducted according to the freight amount listed in the settlement document (ordinary invoice) at the deduction rate of 7%.

3. The general taxpayer of the production enterprise can purchase the waste materials of the waste materials recycling business unit, and calculate the input tax deduction at 10% according to the amount indicated on the ordinary invoice.

Second, the general taxpayer issues an ordinary VAT invoice, and the output tax is calculated at the tax rate of 17%, which is the same as issuing a special VAT invoice.