The tax rate is 3%, that is, the subject is a small-scale taxpayer to open a special invoice or open a general invoice, the VAT side of the tax is in accordance with the collection rate of 3%.

April 1, 2019 onwards 16% tax rate becomes 13%, 10% tax rate becomes 9%, the existing 13%, 9%, 6%, 0%; small-scale taxpayers levy rate of 3% and 5%, to the tax bureau on behalf of the tax rate of 3% and 5%.

VAT invoice rates are generally as follows:

10%: sales of grain, edible vegetable oil, tap water, heating, cooling, heat, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use, books, newspapers, magazines, fodder, chemical fertilizers, pesticides, agricultural films, agricultural machinery (excluding agricultural machinery parts)

6%: other modern Services

3%: items taxed under the simplified method

0%: sales of goods or provision of services at a specific 0 rate (e.g., export of goods)

Expanded information:

Opening VAT invoice rate meets the conditions for invalidation means that the following circumstances:

(1) the receipt of the returned invoice coupon, credit coupon time has not exceeded the month in which the seller invoices;

(2) the seller has not transcribed the tax and has not recorded the accounts;

(3) the buyer has not been certified or certified the results of the "taxpayer identification number certification does not match", "special invoice code, number certification does not match".

As an example: company A (general VAT taxpayer) purchased a batch of office supplies from company B (general VAT taxpayer) on January 23, 2018, and company B issued a VAT special invoice for the same month, amounting to 1,000 yuan, with a tax amount of 170 yuan.

On February 27, when Company A's accountant was about to certify the invoice, he found that Company A's address on the special invoice was incorrectly issued, so he returned the invoice to Company B and asked it to reissue the correct invoice. At this time, because the invoice has been across the month, can not be voided, Company B needs to be processed through the issuance of red invoices, and then reissued the correct invoice.

Baidu Encyclopedia-Value-added tax invoices