The tax rate of ordinary invoices is 17% for general taxpayers, 13% for small-scale taxpayers and 4% for businesses. If small-scale taxpayers issue ordinary invoices or purchase special invoices, the tax rate can only be 4% and 6%, and the tax rate of ordinary taxpayers to ordinary taxpayers is still 17% (or 654307%). For business tax items, the tax rates may be 3%, 5% and 20%. If agriculture is a tax-free item, the tax rate is 0%.