Under the current tax system, regarding the tax point of general invoices, the tax rate applicable to general taxpayers is fixed when they carry out commercial activities, regardless of whether they issue special VAT invoices or general invoices. Specifically, the tax rate is divided into three brackets: 17%, 13% and 11%. The basic rate applies to most sales or imports of goods, as well as the provision of processing, repair and fitting services, which are taxed at 17%. For certain specific goods, such as those listed, a lower tax rate applies, which is 13%. It is worth noting that for exported goods, China implements a zero-rate policy, but this does not affect the calculation of tax rates for general taxpayers in domestic transactions. Therefore, the tax point of the general invoice depends on the specific type of business and tax rate classification.