Legal analysis: machinery and equipment company general taxpayer applicable tax rate is 17%. If the other party is a general taxpayer, to you to open the machinery VAT invoice tax rate is 17%. If the other party is a small-scale taxpayer, the other party to the tax office on behalf of the machinery VAT invoice tax rate is 3%.
Legal basis: "The People's Republic of China *** and the State Tax Collection and Administration Law"
Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, safeguard the state's tax revenue, protect the legitimate rights and interests of taxpayers, and promote the development of the economy and society, the enactment of this law.
Article 2 This Law shall apply to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.
Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.
Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.
Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.