What is the lowest tax rate for ordinary invoices in Guangzhou?

The standard of general invoice tax rate is: if the unit is a general taxpayer, the value-added tax rate is 17%, 1 1% and 6% due to different business scope. If your company is a small-scale taxpayer, you can only issue ordinary VAT invoices, and the VAT rate is 3%.

Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in other business activities, except for the special VAT invoices issued and collected by the general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices.