Legal analysis: the tax rate of ordinary invoices is 17% and 13% for general taxpayers, 6% for small-scale taxpayers and 4% for businesses. If small-scale taxpayers issue ordinary invoices or buy special invoices, the tax rate can only be 4% and 6%, and the tax rate for ordinary taxpayers is still 17% (. For business tax items, the tax rates may be 3%, 5% and 20%. If the agricultural industry is a tax-free item, the tax rate is 0%. The VAT rate is 17%, and it is 17% whether a special VAT invoice or an ordinary VAT invoice is issued. After the change, the tax rates of ordinary invoices and VAT invoices are the same, which are 3%, 6%, 10% and 16% respectively. However, ordinary invoices cannot be deducted by ordinary taxpayers and small-scale taxpayers, and small-scale taxpayers and ordinary taxpayers have to pay corresponding taxes when issuing ordinary invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
Legal basis: Article 4 of the Provisions on the Use of Special VAT Invoices consists of basic copies or basic copies plus other copies, and the basic copies are triple copies: invoice copies, deduction copies and bookkeeping copies. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.