How Many Points of VAT Special Invoice for Equipment Installation?

Small taxpayers who provide equipment installation services and pay VAT at the rate of 3% can apply to the tax authorities to issue special VAT invoices, which can only be issued at the rate of 3%.

For general VAT payers providing equipment installation services, the VAT rate is 11%. The equipment installation service here refers to the assembly and placement of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and various other equipment and facilities.