Is the medical device company recognized as a small-scale taxpayer is issued an increased invoice and pay tax at 3%?

Small taxpayers who want to issue VAT invoices can go to the tax office to issue them on behalf of the company. The tax rate of the VAT invoice issued on behalf of the tax office is also 3%, but the recipient can deduct the tax at 3%.

Of course it is not cost effective. General taxpayers although open 17%, but input tax is deductible, the actual tax burden is generally less than 3%.

I think if you are selling to hospitals and other units, it doesn't matter what kind of ticket you issue because the other party can't deduct it. If you are selling to the general taxpayer, for the other side, or VAT invoices accounting, even if it is open 3%, can be deducted than not deducted cost-effective