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What is the tax point for issuing ordinary tickets?
The tax rate of ordinary invoices is 17, and that of ordinary taxpayers is 13. Small-scale taxpayer industry is generally 6%, and business is generally 4%. If small-scale taxpayers issue ordinary invoices or buy special invoices, the tax rate can only be 4% and 6%, and the tax rate of ordinary taxpayers to ordinary taxpayers is still 17% and 13%. For business tax items, the tax rate may be 3%, 5% or 20%. If the agricultural industry is a tax-free item, the tax rate is 0%. The VAT rate is 17%, and the VAT rate is 17% regardless of whether a special VAT invoice or an ordinary VAT invoice is issued.

Legal basis: Article 15 of the Implementation Measures for the Pilot Reform of Business Tax to VAT.

Taxable services provided by general taxpayers are subject to general taxation methods.

General taxpayers who provide specific taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China can choose to apply the simple tax calculation method, but once they choose, they may not change it within 36 months.

Article 16

Simple taxation method is applicable to small-scale taxpayers providing taxable services.

Article 18

The taxable amount of the general taxation method refers to the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:

When the tax payable is equal to the current output tax minus the insufficient deduction tax, the insufficient part can be carried forward to the next period for further deduction.

Article 23

If the VAT deduction voucher obtained by the taxpayer does not conform to the laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the input tax shall not be deducted from the output tax.

The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate.

Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.