Special invoices for value-added tax are different from other invoices, and only apply to general taxpayers, not to small-scale taxpayers. For ordinary taxpayers, due to different industries and businesses, China's tax law roughly classifies them, and each classification is applicable to different tax rates that need to be invoiced:
1. The sales tax rate of general trade goods is 13%: sales or import of goods, sales of labor services, tangible movable property leasing services, etc.
2. The tax rate for road transportation is 9%: sales or imports.
(1) Agricultural products such as grain, edible vegetable oil and edible salt;
(two) tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products;
Books, newspapers, magazines, audio-visual products and electronic publications;
(4) Feed, fertilizer, pesticide, agricultural machinery and plastic film;
(five) other goods, transportation services, postal services, basic telecommunications services, construction services, real estate sales, real estate leasing services and land use rights transfer as stipulated by the State Council.
3. The tax rate of financial consulting services is 6%: value-added telecommunications services, financial services, R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, forensic consulting services, radio and film services, business auxiliary services, other modern services, cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, daily services for residents, other life services, technology transfer, trademarks and copyrights.
4. Other categories of 0% tax rate: Taxpayers export goods at zero tax rate, unless otherwise stipulated by the State Council. Cross-border sales of services and intangible assets by domestic units and individuals within the scope specified by the State Council.
To sum up, China's VAT rate is basically fixed, but sometimes, the state will adjust it according to the actual situation. For example, in the event of major natural disasters and epidemics, we will vigorously reduce or exempt tax policies.