Which subject of expense category has the lowest tax point?

Does the lowest tax point in the expense account mean that the seller pays the lowest tax rate when obtaining the invoice?

Generally speaking, the invoices obtained are sales invoices of small-scale taxpayers, and the tax rate is 3%. General taxpayers pay value-added tax at four tax rates: 17%, 1 1%, 13% and 6%, among which the modern service industry has the lowest tax rate of 6%. Your question is not comprehensive. I hope my answer is what you want to ask