1, the tax rate of VAT special invoice (special invoice) is usually 17%, which applies to taxpayers' sales of goods, labor services, tangible movable property leasing services or imports of goods; 2, the tax rate of VAT ordinary invoice (ordinary invoice) is 3%, which is the uniform tax rate for small taxpayers; 3, special invoice can be used for tax deduction, while the ordinary invoice can't be used for tax deduction; 4, the special invoice is a triple-type The special invoice is a three-part form, including bookkeeping, deduction and invoice, while the general invoice is a two-part form, including invoice and bookkeeping.
Advantages of special invoices:
1. Input tax can be deducted: the tax rate marked on special invoices is usually 17%, so the VAT paid by enterprises when purchasing commodities or accepting services can be used to deduct their output tax, thus reducing the tax burden of enterprises;
2. Wide scope of application: special invoices are applicable to VAT taxpayers in general, and can be used for almost all kinds of sales of commodities and provision of labor services, services, intangible assets and real estate;
3. Enhance financial management: the use of special invoices helps enterprises to standardize their financial management because it requires strict invoicing and auditing processes, which is conducive to the establishment of a sound financial system;
4. Enhance the credibility of the enterprise: special invoices are usually regarded as the embodiment of the enterprise's scale and business strength, which helps to enhance the credibility of the enterprise in the minds of its partners and customers. The special invoice is usually regarded as a reflection of the enterprise's scale and operational strength, which helps to enhance the enterprise's credibility in the hearts of partners and customers.
In summary, the tax point of special invoices is 17%, and the tax point of general invoices is 3%. The special invoice has the advantages of offsetting input tax, wide application range, enhancing financial management and improving enterprise reputation.
Legal basis:
Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Article 2
Value-added tax (VAT) rate:
(1) Taxpayers shall be subject to a VAT rate of 17% on the sale of goods, labor services, leasing services of tangible movable assets, or importation of goods except as provided for otherwise in items 2, 4 and 5 of this article.
(ii) The tax rate for a taxpayer's sale of transportation, postal services, basic telecommunications, construction and real estate leasing services, sale of real estate, transfer of land use rights, and the sale or import of the following goods shall be 11%:
1. Agricultural products such as grains, edible vegetable oils, and edible salts;
2. Tap water, heating, cold air, hot water, coal gas, liquefied petroleum gas, Natural gas, dimethyl ether, biogas, coal products for residential use;
3. Books, newspapers, magazines, audio-visual products, electronic publications;
4. Feedstuffs, chemical fertilizers, pesticides, agricultural machinery, agricultural films;
5. Other goods prescribed by the State Council.
(3) The tax rate for sales of services and intangible assets by taxpayers shall be 6%, except as otherwise provided in the first, second and fifth subparagraphs of this Article.
(d) Taxpayers exporting goods, the tax rate is zero; however, except as otherwise provided by the State Council.