The statutory rate of VAT is only 17%, 13% and 0, and the deduction rate in transport invoice is 7%. At present, the tax authorities collect invoices at 3%, and the sales of fixed assets are generally 4%, which is halved.

In addition:

According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate of Agricultural Products and Exempting Some Items from VAT (Caishuizi (94) No.004), general taxpayers can simply calculate and pay VAT at the rate of 6% for the following goods, and can issue special invoices by themselves:

(a) the electricity produced by small hydropower units below the county level;

(2) Sand, soil and stone used for building and producing building materials;

(3) Bricks, tiles and lime continuously produced from self-dug sand, soil, stone or other minerals;

(4) mixing raw materials with coal gangue, stone coal, fly ash, bottom slag of coal-fired boilers and other waste residues (excluding blast furnace slag) to produce wall materials;

(5) Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues.

The general taxpayer who produces the above goods can also calculate and pay the value-added tax according to the relevant provisions of the general taxpayer, instead of adopting the cylinder easy method. The calculation and payment method of value-added tax selected by ordinary taxpayers for producing the above goods shall not be changed for at least 3 years.

Therefore, the general taxpayer who collects VAT in a simple way is not a small-scale taxpayer, but has the qualification of a general taxpayer and can accept special VAT invoices, but the obtained special VAT invoices cannot be deducted.

That is to say, the general taxpayer who produces the above-mentioned goods can also calculate and pay the value-added tax according to the relevant provisions of the general taxpayer without adopting the simple method, but the selected method of calculating and paying the value-added tax shall not be changed for at least three years. If you choose the simple method to calculate and pay VAT, you should fill in the columns of "Unit Price" and "Amount" of the special invoice, fill in the column of "Tax Rate" with a collection rate of 6%, and fill in the column of "Tax Amount" with your own taxable amount. If the value-added tax is calculated and paid according to the simple method, the input tax shall not be deducted.

In short, ordinary taxpayers can issue special invoices when paying VAT in a simple way, but they cannot deduct the input tax. The general taxpayer can still deduct the input tax if he obtains the special invoice issued by the taxpayer who pays the value-added tax in a simple way.