General taxpayers are 17% and 13%.

The industry of small-scale taxpayers is generally 6%.

Business is generally 4%,

If small-scale taxpayers issue ordinary invoices or buy special invoices from ordinary taxpayers, the tax rate can only be 4% and 6%, and the tax rate of ordinary taxpayers to ordinary taxpayers is still 17% (or 13%).

For business tax items, the tax rates may be 3%, 5% and 20%. If agriculture is a tax-free item, the tax rate is 0%.

2. Ordinary invoices refer to the money issued and collected in the process of buying and selling commodities, providing or receiving services and engaging in other business activities. It is relative to the special VAT invoice. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in other business activities, except for the special VAT invoices issued and collected by the general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices. Personal invoices generally refer to invoices issued by individuals, mostly ordinary hand-torn invoices.

3. The contents of an ordinary invoice generally include: ticket header, track number, serial number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, agent, unit seal, invoice date, etc. Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping. The buyer of ordinary invoices cannot deduct the input tax.

Legal basis:

Article 2 of the Provisional Regulations on Value-added Tax

VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

2. If your company is a small-scale taxpayer, you can only issue ordinary VAT invoices, and the VAT rate is 3%.

According to Article 12 of the Provisional Regulations on Value-added Tax, the value-added tax collection rate of small-scale taxpayers is 3%.