Including. The surtax of special VAT ticket mainly includes VAT (17%), consumption tax (3%), urban construction tax (5%), education surtax (2%), urban land use tax (2%) and stamp duty (0.5%). There are ordinary invoices and special invoices, among which ordinary invoices are divided into value-added tax ordinary invoices and ordinary invoices. According to different types of taxpayers, the tax rate of invoices is also different. Ordinary taxpayers have limited tax rates, and small-scale taxpayers can issue invoices with various tax rates.