Ordinary VAT invoices can be issued 17 points. The tax rate of special VAT invoice and ordinary VAT invoice of general taxpayers is 17% for the seller and different for the buyer. Special VAT invoices can deduct 17% of the input tax, while ordinary VAT invoices cannot.

The tax rate of special VAT invoices and ordinary VAT invoices issued by small-scale taxpayers in the tax bureau is 3% for the seller, and 3% for the output tax can be deducted for the special VAT invoices issued by the buyer, but not for the ordinary invoices.

Mainly depends on whether the company is a general taxpayer or a small-scale taxpayer when it is established. If you are a small-scale taxpayer, you can apply to become a general taxpayer if your sales reach a certain standard. Whether issuing VAT invoices or ordinary invoices, the tax rate is unchanged, depending on the nature of the company.