There are six tax points for special tickets, namely 0%, 3%, 6%, 1 1%, 13% and 17. Special tickets refer to special invoices for value-added tax. Moreover, special VAT invoices are also divided into general taxpayers and small-scale taxpayers. The difference is that the tax point of small-scale taxpayers is generally 3%, and small-scale taxpayers can only issue special VAT invoices by tax authorities. Ordinary taxpayers can issue special tickets by themselves.

The tax point refers to the initial amount of the initial tax levied by the state on the taxable object. If the amount reaches the starting point, it will be taxed in full; if not, it will not be taxed. Taxation at the threshold refers to the minimum amount of taxation. For example, the meaning of "not exceeding", if it does not exceed this point, then these things will not be taxed. If it exceeds, it will be taxed in full.

In China, when the general tax point is 0%, usually when the goods are exported, the 0% tax point of these goods is established by the state to support the export of goods. If the goods can be exported in large quantities, it will be beneficial to the country's economic development, enhance the country's influence overseas, promote the overseas publicity of the country and national culture, and increase some fiscal revenue.