Current location - Recipe Complete Network - Catering training - How many points can be deducted from the special invoices issued by general taxpayers and small-scale taxpayers after the reform of Shenzhen camp?
How many points can be deducted from the special invoices issued by general taxpayers and small-scale taxpayers after the reform of Shenzhen camp?
Ordinary taxpayers can open their own special VAT tickets and deduct as much as they open. Small-scale taxpayers can only issue special tickets from the tax authorities. The collection rate is still 3%, but if the general taxpayer obtains the special ticket for the cargo transportation industry opened by the tax bureau of small-scale taxpayers, it can be deducted by 7%, and the taxpayer can only deduct it according to the face tax amount.