What is the tax point of the general invoice

The tax rate of general invoices, general taxpayers of 17% and 13%, small-scale taxpayers of industry is generally 6%, business is generally 4%, small-scale taxpayers, if you give general taxpayers, whether it is to open general invoices or requisition special invoices, the tax rate can only be 4%, 6%, general taxpayers to general taxpayers tax rate or 17% (or 13%). Sales tax program, the tax rate is likely to be 3%, 5%, 20%. Agricultural industry belongs to the exemption program, the tax rate is 0%. Value-added tax rate is 17%, no matter open VAT special invoice, or open VAT ordinary invoice, VAT rate is 17%. After the change, the tax rate of ordinary invoice and VAT invoice are the same 3%, 6%, 10%, 16% tax rate, but the ordinary invoice can't be deducted no matter the general taxpayer and small taxpayer, and the small taxpayer and the general taxpayer have to pay the corresponding tax for issuing the ordinary invoice. Ordinary invoices are composed of industry invoices and special invoices. The former applies to a certain industry and business operations, such as commercial retail invoices, commercial wholesale invoices, uniform invoices for the sale of industrial enterprise products; the latter applies only to a business project, such as advertising expenses settlement invoices, commercial property sales invoices.