1. If your company is a general taxpayer, the VAT rate is 17%. The VAT rate is 17% regardless of whether a special VAT invoice or an ordinary VAT invoice is issued.

2. If your company is a small-scale taxpayer, you can only issue ordinary VAT invoices, and the VAT rate is 3%. If you want to issue a special VAT invoice, you can go to the tax bureau to issue an invoice, and the VAT rate for invoicing is also 3%.

Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.

The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.

Small-scale taxpayers selling goods or taxable services shall simply calculate the tax payable according to the sales amount and the collection rate, and shall not deduct the input tax. The tax payable is calculated as follows:

Taxable amount = sales × collection rate

Because small-scale taxpayers can only issue ordinary invoices when selling goods or taxable services, the sales income obtained is tax-included sales. Therefore, when calculating the tax payable, sales with tax must be converted into sales without tax.

Small-scale taxpayers selling goods or taxable services adopt the pricing method of combining the sales amount with the taxable amount, and calculate the sales amount according to the following formula:

Sales = sales including tax /( 1+ collection rate)

receipt

Small-scale taxpayers can generally only issue ordinary invoices, and cannot issue special VAT invoices. However, if small-scale taxpayers sell goods or taxable services to ordinary taxpayers, when the buyer asks the seller to provide a special VAT invoice.

Baidu encyclopedia-small-scale taxpayer