Legal analysis: it won't have any impact. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government whose monthly sales exceed 654.38+10,000 yuan and have issued ordinary VAT invoices with a collection rate of 3% can directly declare and pay VAT at a reduction rate of 654.38+0% when declaring and paying taxes. It should be reminded that according to the Measures for the Administration of Invoices in People's Republic of China (PRC) and other relevant regulations, taxpayers should issue invoices truthfully. Taxpayers who enjoy the policy of reduction rate 1% should fill in the words "1%" in the column of tax rate or collection rate when issuing ordinary VAT invoices. In the future, taxpayers should issue ordinary VAT invoices in accordance with the above provisions.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.