The tax office can't issue VAT invoices with a 13% tax rate.
Because according to the regulations, only small taxpayers (including individuals) who are unable to issue VAT invoices can apply to the tax authorities to issue VAT invoices on their behalf. Since small-scale taxpayers pay VAT at the levy rate, the tax office can only issue invoices (including special invoices and ordinary invoices) at the levy rate.
If you are selling goods, the levy rate is 3%. At present, during the epidemic, the levy rate is reduced by 1%. Therefore, at present, the tax office can only issue VAT invoices to small-scale taxpayers with a 1% levy rate.
The VAT invoice rates are generally as follows:
1. 17%: general taxpayers selling goods or providing labor services, leasing services (in addition to the following special);
2. 13%: the sale of food, edible vegetable oils, tap water, heating, cooling, hot gas, coal gas, liquefied petroleum gas, natural gas, biogas, residential coal products, books, Newspapers, magazines, feed, fertilizers, pesticides, agricultural film, agricultural machinery (excluding agricultural machinery parts and components);
3. 11%: general taxpayers to provide transport services, basic telecommunication services 6%: 3% of other modern services: 3% of the items levied by the simplified method: 0% of the items levied by the simplified method: the sale of goods or the provision of services of the specific 0 rate of tax (eg, export of goods).