There are multiple tax points in the invoice. If a taxpayer sells goods, services, tangible movable property leasing services or imports goods, the tax rate is 1 1%. According to relevant laws and regulations, special VAT invoices can only be issued to enterprise legal persons.

Legal objectivity:

Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.