legal analysis: apply to the competent tax authorities for purchase and issue ordinary invoices corresponding to their business scope according to regulations. The tax rate is 6% for general taxpayers and 3% for small-scale taxpayers. For units and individuals that are applying for tax registration, the competent tax authorities may issue invoices for their business income from the date of obtaining the business license to the time of obtaining the tax registration certificate.

legal basis: article 2 of the provisional regulations of the people's Republic of China on value-added tax: (1) taxpayers selling or importing goods, except as stipulated in items (2) and (3) of this article, the tax rate is 17%. (2) Taxpayers sell or import the following goods at a tax rate of 1.3%: 1. Grain and edible vegetable oil; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines; 4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; 5. Other goods specified by the State Council. (3) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council.