The tax points for special invoices are 0%, 3%, 6%, 11%, 13%, and 17, which are the six starting points.
Special invoices are special VAT invoices. And special VAT invoices are also divided into general taxpayers and small-scale taxpayers. The difference is that the tax point for small-scale taxpayers is generally 3%, and small-scale taxpayers can only be issued special VAT invoices by the tax authorities. General taxpayers can issue their own special invoices.
Article 8 of the Provisional Regulations on Value-added Tax of the People's Republic of China
The amount of value-added tax (VAT) paid or borne by a taxpayer on the purchase of goods, services, services, intangibles, and immovable property shall be the amount of input tax.
The following input tax amounts are allowed to be deducted from output tax:
(1) The amount of value-added tax stated on the special VAT invoice obtained from the seller.
(ii) The amount of VAT stated on the special VAT payment book for customs imports obtained from the customs.
(3) The input tax amount calculated in accordance with the purchase price of agricultural products stated on the purchase invoice or sales invoice of agricultural products and the deduction rate of 11%, unless otherwise provided by the State Council, on the purchase of agricultural products, in addition to the special VAT invoice or the special payment book for VAT on customs imports. The formula for calculating input tax: input tax = purchase price multiplied by the deduction rate.
(4) The amount of value-added tax stated on the tax-paid vouchers obtained from the tax authorities or the withholding agents for withholding and paying the tax on behalf of the units or individuals outside the country that purchase labor, services, intangible assets or immovable property within the country.
Adjustment of the items and deduction rates for which credit is allowed shall be decided by the State Council.