There are four tax rates for electronic general invoices: 3%, 6%, 10% and 16%. General taxpayers and small-scale taxpayers can not be used to offset input tax when issuing electronic general invoices. Small-scale taxpayers shall be subject to VAT at a rate of 3%. General taxpayers issuing electronic general invoices are required to calculate output tax at the applicable rate.
Scenarios for the use of electronic general invoices:
1. It is applicable to transactions between general VAT payers and small-scale taxpayers;
2. It can be used for the sale of commodities, provision of labor, services and intangible assets;
3. It is suitable for the transactions on e-commerce platforms;
4. It can be used for the daily purchases and reimbursement of expenses among enterprises;
5. It is suitable for occasions that require immediate invoicing, such as catering and retail.
6, can be used in place of paper general invoices to the extent permitted by the policy.
In summary, the tax rate of electronic general invoices is divided into four grades: 3%, 6%, 10% and 16%, of which small-scale taxpayers should use the 3% tax rate and can not be used for input tax deduction, while the general taxpayers are required to issue electronic general invoices according to the applicable tax rate and calculate the output tax amount.
Legal basis:
Measures for the Implementation of the Pilot Scheme for Changing Business Tax to Value-added Tax (VAT)
Article 15
(1) Taxpayers shall be subject to a tax rate of 6% when they engage in taxable acts, except for those stipulated in items (2), (3) and (4) of this article.
(ii) The tax rate shall be 11% for the provision of transportation, postal, basic telecommunication, construction and real estate leasing services, the sale of real estate, and the transfer of land use rights.
(iii) Provision of tangible movable property leasing services at a tax rate of 17%.
(iv) The tax rate for cross-border taxable acts occurring by domestic units and individuals is zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.
Article 16
The value-added tax (VAT) levy rate is 3%, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation.