VAT general invoices have tax rates of 17%, 11%, 6%, 3% and 0%.
According to the Provisional Regulations of the People's Republic of China on Value-added Tax:
Article 2 Value-added tax rate:
(1) Taxpayers selling goods, labor services, tangible movable property leasing services or importing goods, except as otherwise provided in items 2, 4, and 5 of this article, the tax rate is 17%.
(2) The tax rate for taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring the right to use land, and selling or importing 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, and liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products for residential use;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, fodder, 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, except as otherwise provided in the first, second and fifth subparagraphs of this Article, is 6%.
(d) Taxpayers exporting goods shall be subject to a tax rate of zero percent; however, unless otherwise provided by the State Council.
(v) The tax rate for cross-border sales of services and intangible assets within the scope of the State Council's regulations by domestic units and individuals is zero.
The adjustment of the tax rate shall be decided by the State Council.
Expanded Information:
I. The format, fonts, columns, and contents of the VAT ordinary invoices are identical to those of the The format, font, columns and contents of VAT invoices are identical with those of special VAT invoices, and are divided into two types of invoices and five types of invoices according to the number of invoices.
The second invoice is used by the purchaser as an accounting document. In addition, in order to meet the needs of some taxpayers, after the basic coupon added three additional coupons, i.e., five coupons, for enterprises to choose to use.
Two, the second coupon (invoice coupon) of VAT ordinary invoices is printed on anti-counterfeit paper. The code is printed with special anti-counterfeiting ink, and the font of the number is a special shaped body. The colors of each coupon are blue, orange, green-blue, yellow-green and fuchsia in turn.
Third, all general taxpayers that have been included in the "one-machine-multiple-invoices" system (including the trial run) will, from the date of inclusion, use the nationally standardized ordinary VAT invoices and issue them through the anti-counterfeit tax-control system.
The old ordinary invoices which have been purchased but not yet used by general taxpayers shall be canceled or returned to the tax authorities by the competent tax authorities within a certain period of time; general taxpayers who have been approved by the tax authorities to use invoices printed with the name of their units shall be allowed to temporarily incorporate into the system of "one-machine-multiple-vouchers" in order to avoid the waste of invoices in stock, but the latest shall not be more than the end of 2005. exceed the end of 2005.
Four, the price of general VAT invoices shall be uniformly set by the National Development and Reform Commission (NDRC).
V. Tax authorities at all levels shall attach great importance to the trial operation of the "one machine, many invoices" system, and do a good job in connecting the old and new general invoices. To grasp the situation, the overall arrangement, reasonable arrangements. Ensure that the "one machine, multiple tickets" system is implemented smoothly.
Baidu Encyclopedia-Value-added tax invoices