Six-point VAT invoice means that the sales behavior is subject to 6% VAT rate. According to relevant laws and regulations, different behaviors have different VAT rates, such as 17%, 1 1%, and enterprises are 6%. Only special VAT invoices can be deducted, not ordinary invoices.
Legal objectivity:
"Measures for the Administration of Tax Collection" Article 22 Special invoices for value-added tax shall be printed by enterprises designated by the competent tax authorities of the State Council. "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 21 When making taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Under any of the following circumstances, a special VAT invoice may not be issued: (1) The buyer of taxable sales is an individual consumer; (2) The tax exemption clause applies to taxable sales.