The tax rate for issuing special VAT invoices is related to the time when the tax obligation occurs. If the tax obligation occurs before May of 1 year, the tax rates of 17% and 1 1% shall apply. If the tax obligation occurs after May of 1 year, the tax rates of 16% and 10% shall apply.

legal ground

Article 11 of the Provisions on the Use of Special VAT Invoices

The issuance of special invoices shall meet the following requirements: (1) The items are complete and consistent with the actual transaction; (two) the handwriting is clear, and no line pressing or mistakes are allowed; (3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal; (4) It shall be issued according to the time when the VAT obligation occurs. The buyer has the right to reject special invoices that do not meet the above requirements.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.