How many tax points for general general invoice

For general taxpayers, the VAT rate is usually 13%, 9%, 6%, etc., depending on the type of goods or services. For small-scale taxpayers, the VAT rate is usually 3%, 5% and so on. The tax rate for general general invoices depends on the nature of the taxpayer and the applicable VAT rate.

General invoices (general invoices) are vouchers supervised and produced by the tax authorities for recording and certifying business activities such as transactions, provision or acceptance of services. Both general taxpayers and small-scale taxpayers can use ordinary invoices, but they have different tax rates. The tax rate applicable to general taxpayers is usually higher, while the tax rate for small-scale taxpayers is usually lower, and some may also enjoy tax exemption.

The tax rate of general invoices may also be affected by the following factors:

1. Taxpayers' industry categories: VAT rates may vary from industry to industry.

2. Whether the simplified tax calculation method is applicable: small taxpayers may be subject to the simplified tax calculation method, and their tax rates and tax calculation methods are different from those of general taxpayers.

3. Whether there are special tax incentives: under certain circumstances, taxpayers may be entitled to tax exemptions or other tax incentives.

In summary, the tax point of the general general invoice varies according to the specific type of goods and services, and the common tax points are 3%, 6%, 10% or 16%. It is also important to note the difference between general taxpayers and small-scale taxpayers when issuing general VAT invoices.

Legal basis:

Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)

Article 2

VAT rate:

(1) A taxpayer who sells or imports goods, except for those stipulated in items (2) and (3) of this article, shall be subject to a tax rate of 17%.

(2) Taxpayers selling or importing the following goods shall be subject to a tax rate of 13%:

1, grain, edible vegetable oil;

2, tap water, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas, and coal products for residential use;

3, books, newspapers, and magazines;

4, feedstuffs, fertilizers, agricultural machinery, and agricultural films;

5, agricultural equipment, and agricultural materials. Agricultural machinery, agricultural film;

5. Other goods prescribed by the State Council.

(3) Taxpayers exporting goods, the tax rate is zero; however, the State Council provides otherwise.

(4) taxpayers to provide processing, repair and repair services (hereinafter referred to as taxable services), the tax rate is 17%.

The adjustment of the tax rate shall be decided by the State Council.