One point is the collection rate of value-added tax, which is 6%, 9% and 13% for ordinary taxpayers. Except for the general taxpayers in the construction industry, who can issue 1% invoices by simple tax calculation method within the specified time period, other taxpayers generally cannot issue 1% invoices.
One point can issue VAT invoices: production and processing, and commodity circulation companies are used by ordinary taxpayers and enjoy tax deduction. Special invoices for value-added tax refer to invoices specially used to settle sales goods and provide processing, road repair and repair services.