3%。

the tax rate standard for ordinary invoices is: if the company is an ordinary taxpayer, the value-added tax rate is 17%, 11% and 6% due to different business scope. If your company is a small-scale taxpayer, you can only issue ordinary VAT invoices, and the VAT rate is 3%.

Ordinary invoices refer to receipts and payments issued and collected in the course of buying and selling commodities, providing or receiving services and engaging in other business activities. It is relative to the special VAT invoice. Any unit or individual in the purchase and sale of goods, provide or accept services and engage in other business activities, in addition to the special VAT invoices issued and collected by general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices.