1. The tax rate of special VAT invoices (special invoices) is usually 17%, which is applicable to taxpayers selling goods, services, tangible movable property leasing services or imported goods; 2. The tax rate of ordinary VAT invoices (ordinary invoices) is 3%, which is the uniform tax rate for small-scale taxpayers; 3. Special tickets can be tax deductible, but ordinary tickets cannot be tax deductible; 4. Special tickets are in triplicate, including bookkeeping, deduction and invoice, and ordinary tickets are in triplicate, including invoice and bookkeeping.
Advantages of special ticket:
1. Input tax can be deducted: the tax rate marked on the special invoice is usually 17%, and the value-added tax paid by the enterprise when purchasing goods or receiving services can be used to offset its output tax, thus reducing the tax burden of the enterprise;
2. Wide scope of application: special invoices are applicable to general taxpayers of value-added tax, and can be used for almost all types of commodity sales and provision of services, intangible assets and real estate;
3. Strengthen financial management: the use of special invoices helps enterprises to standardize financial management, because it requires strict invoicing and auditing processes, which is conducive to establishing a sound financial system;
4. Improve the reputation of enterprises: Special invoices are usually regarded as the embodiment of the scale and operational strength of enterprises, which helps to enhance the reputation of enterprises in the hearts of partners and customers.
To sum up, the tax point of special ticket is 17%, and the tax point of ordinary ticket is 3%. Special ticket has the advantages of deducting input tax, wide application scope, strengthening financial management and improving corporate reputation.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
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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.