Legal analysis: If ordinary taxpayers issue VAT invoices for decoration projects, they need to charge 16% VAT, and if they are small-scale taxpayers, they need to charge 3% VAT.

Legal basis: Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the VAT Rate

1. Taxpayers engaged in VAT taxable sales or imported goods, and the original tax rates were 17% and 11%, the tax rates were adjusted to 16% and 11% respectively.

2. If the original 11% deduction rate is applied to the taxpayer's purchase of agricultural products, the deduction rate will be adjusted to 11%.