What invoices should be issued for the production of various display boards and signs? If the operator has a tax registration certificate, the tax rate of the special VAT invoice issued by the national tax authority is 3%. 1. If there is no tax registration certificate, issue ordinary invoices to local tax authorities. 2. Invoices are divided into national tax invoices and local tax invoices, which are distinguished by industry. Invoices in different industries belong to different tax bureaus. Supermarkets are under national tax management and are sales invoices. The invoices issued by small-scale taxpayers and general taxpayers refer to the invoices for sales of goods purchased in the state tax, but the tax rates are different, which are 3% and 17% respectively. 3. The invoice issued by an ordinary taxpayer to an individual or an enterprise other than an ordinary taxpayer is called a VAT ordinary invoice, which cannot offset the tax amount. The invoice issued to an ordinary taxpayer between enterprises is called a VAT special invoice, and the bill receiver can declare the tax amount to be deducted. Do you understand that?
