The tax rate of special VAT invoice and ordinary VAT invoice of general taxpayers is 17% for the seller and different for the buyer. Special VAT invoices can deduct 17% of the input tax, while ordinary VAT invoices cannot.
The tax rate of special VAT invoices and ordinary VAT invoices issued by small-scale taxpayers in the tax bureau is 3% for the seller, and 3% for the output tax can be deducted for the special VAT invoices issued by the buyer, but not for the ordinary invoices.
Extended data:
(1) The taxpayer sells or imports goods at a tax rate of 13%, except as stipulated in the second and third items below.
(2) Taxpayers sell or import the following goods at a tax rate of 9%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and 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 at a tax rate of 13%. Taxpayers also engage in goods or taxable services with different tax rates.
Baidu Encyclopedia-VAT rate