For ordinary taxpayers, the VAT rate is usually 13%, 9%, 6%, etc. The specific tax rate depends on the category of goods or services. For small-scale taxpayers, the collection rate of value-added tax is usually 3%, 5% and so on. The tax rate of ordinary tickets depends on the nature of taxpayers and the applicable VAT rate.

Ordinary invoice (ordinary invoice) refers to the voucher made by tax authorities to record and prove business activities such as trading, providing or receiving services. Ordinary taxpayers and small-scale taxpayers can use ordinary invoices, but the tax rates are different. General taxpayers usually apply higher tax rates, while small-scale taxpayers usually have lower tax rates, and some may enjoy tax exemption policies.

The tax rate of ordinary tickets may also be affected by the following factors:

1. Taxpayer's industry category: VAT rates may be different in different industries.

2. Is the simple tax calculation method applicable? Small-scale taxpayers can apply simple tax calculation methods, and their tax rates and tax calculation methods are different from those of ordinary taxpayers.

3. Are there any special preferential tax policies? In some cases, taxpayers can enjoy tax reduction or exemption or other preferential tax policies.

To sum up, the tax collection point of ordinary tickets varies according to the specific types of goods and services. Common tax points are 3%, 6%, 10% or 16%. At the same time, when issuing ordinary VAT invoices, we should also pay attention to the difference between ordinary taxpayers and small-scale taxpayers.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

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VAT rate:

(1) The tax rate for taxpayers selling or importing goods is 17%, except as provided for in items (2) and (3) of this article.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1, grain and edible vegetable oil;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;

3. Books, newspapers and magazines;

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.

The adjustment of tax rate is decided by the State Council.