Small scale taxpayers go to the national tax bureau to issue special VAT invoices, and the VAT collection rate is 3%; Note: Small scale taxpayers are not allowed to issue 17% VAT invoices on their behalf. The state tax only issues VAT special invoices for small-scale taxpayers with a tax rate of 3%; Development data: VAT special invoices are designed and printed under the supervision of the State Administration of Taxation, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect economic activities, but also legal certificates for recording the tax obligations of sellers and the input tax of buyers; It is an important, decisive and legal special invoice in VAT calculation and management. The implementation of VAT special invoice is a key step in the VAT reform. It is different from ordinary invoice, and not only has the function of commercial voucher. Since the implementation of tax deduction indicated by invoice, the buyer has to pay VAT to the seller. It has the function of tax payment voucher. More importantly, the VAT special invoice links all links between the initial production and final consumption of a product, maintaining the integrity of tax and reflecting the role of VAT. There are usually two kinds of names for special VAT invoices, taking "100000 yuan" as an example, which can be divided into "100000 yuan version" and "100000 yuan limited version". Among them, the price excluding tax of the "100000 yuan version" can exceed 100000 yuan, while the price excluding tax of the "100000 yuan version" cannot exceed 100000 yuan. In daily work, pay attention to distinction. When invoicing, the title of the invoice should be consistent with the full name of the enterprise. After July 1, 2017, VAT invoices must have a tax number. Invoices that do not meet the requirements cannot be used as tax vouchers.