Do you have a special ticket for one o'clock?

Yes, the tax rate of special VAT invoices has not been lowered. From March 1 day to May 3 1 day, 2020, the collection rate of small-scale taxpayers was 3%, which was lowered to 1%. Small-scale taxpayers can issue special invoices, and the tax rate can be implemented 1%. The premise is only for small scale, not ordinary taxpayers.

Announcement of State Taxation Administration of The People's Republic of China on Expanding the Pilot Scope of Small-scale Taxpayers Issuing Special VAT Invoices by themselves, Key Policies:

Tell, policy priorities:

1. Expand the pilot scope of issuing special VAT invoices by small-scale taxpayers themselves.

2. Expand the scope of taxpayers who cancel the VAT invoice certification.

3. This announcement shall come into force on March 1 2065438.

Extended data:

From March 1 2020, the time limit for authentication, confirmation, audit comparison and deduction declaration will be cancelled for general VAT taxpayers who have obtained special VAT invoices, special customs payment letters for VAT imports, unified invoices for motor vehicle sales and electronic ordinary VAT invoices for toll roads issued on or after March17.

Open the electronic data of VAT input tax voucher, allowing taxpayers to inquire and download the electronic data of special VAT invoices and ordinary VAT invoices obtained by the enterprise, so as to facilitate taxpayers to inquire about deduction, tax declaration and financial accounting. Tell, policy priorities:

1. Expand the pilot scope of issuing special VAT invoices by small-scale taxpayers themselves.

2. Expand the scope of taxpayers who cancel the VAT invoice certification.

3. This announcement shall come into force on March 1 2065438.

Extended data:

From March 1 2020, the time limit for authentication, confirmation, audit comparison and deduction declaration will be cancelled for general VAT taxpayers who have obtained special VAT invoices, special customs payment letters for VAT imports, unified invoices for motor vehicle sales and electronic ordinary VAT invoices for toll roads issued on or after March17.

Open the electronic data of VAT input tax voucher, allowing taxpayers to inquire and download the electronic data of special VAT invoices and ordinary VAT invoices obtained by the enterprise, so as to facilitate taxpayers to inquire about deduction, tax declaration and financial accounting.