How to calculate the number of tax points for special fares

VAT invoices have different tax rates according to different economic businesses and taxpayer qualifications, and the tax rate is fixed. Special VAT invoices have different tax collection points according to different businesses. General trade goods sales 13%, road transportation 9%, financial services and modern consulting services 6%, small-scale tax rate 3%. Affected by the epidemic this year, the small-scale tax rate of the national tax reduction policy is 1%.

Extended data

The tax rate and collection rate of value-added tax will not be changed by issuing ordinary invoices or special VAT tickets. Once the enterprise category and sales volume of goods and services are determined, the tax rate is fixed.

At present, there are three kinds of VAT rates for general taxpayers: 6%, 9%,13%;

Ordinary taxpayers and small-scale taxpayers who implement the simple tax calculation method are all 3%(202 1 before the end of the year 1%) except for renting and selling real estate 5%.