the tax rates of electronic general tickets are as follows: 3%, 6%, 11% and 16%.

there are four tax rates for electronic ordinary invoices: 3%, 6%, 11% and 16%. General taxpayers and small-scale taxpayers cannot use electronic ordinary invoices to deduct input tax. Small-scale taxpayers should collect VAT at the rate of 3%. General taxpayers need to calculate the output tax according to the applicable tax rate when issuing electronic ordinary invoices.

Usage scenarios of electronic ordinary invoices:

1. Applicable to transactions between general VAT taxpayers and small-scale taxpayers;

2. It can be used to sell goods, provide labor services, services and intangible assets;

3. Suitable for trading on e-commerce platform;

4. It can be used for daily purchase and expense reimbursement among enterprises;

5. It is suitable for occasions that need immediate invoicing, such as catering and retail.

6. Within the scope permitted by the policy, it can be used instead of ordinary paper invoices.

to sum up, the tax rate of electronic ordinary invoices is divided into four grades: 3%, 6%, 11% and 16%, among which small-scale taxpayers should use the tax rate of 3% and cannot use it to offset the input tax, while ordinary taxpayers need to issue electronic ordinary invoices and calculate the output tax according to the applicable tax rate.

Legal basis:

Article 15

(1) Taxpayers have taxable behavior, except as provided in items (2), (3) and (4) of this article, the tax rate is 6%.

(2) providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights, with the tax rate of 11%.

(3) Providing tangible movable property leasing services at a tax rate of 17%.

(4) Cross-border taxable behavior of domestic units and individuals, the tax rate is zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

article 16

the rate of value-added tax is 3%, unless otherwise stipulated by the Ministry of finance and State Taxation Administration of The People's Republic of China.