Legal analysis: 1, issuing ordinary invoices: the tax rate is 3%, including: (small-scale) commercial enterprises, industrial enterprises, construction, transportation and some service enterprises; 5% includes most service enterprises such as posts and telecommunications, communications, finance, catering and advertising.

2. VAT invoices with tax rates of 17% and 13%, including industrial and commercial enterprises (general taxpayers).

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.

Article 6 Any unit or individual may report any violation of laws and regulations on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.

Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.