Yes, if the services provided by general taxpayers fall within the scope of the 6% value-added tax rate, they should issue 6-point invoices in accordance with the law.

Small-scale VAT taxpayers do not have a 6-point collection rate, so small-scale taxpayers cannot issue 6-point invoices

Extended reading

The tax rate for providing modern service industry services (excluding tangible movable property leasing services) is 6%.

Part of the modern service industry refers to the provision of technology and knowledge around manufacturing, cultural industries, modern logistics industries, etc. Sexual services business activities. Including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and authentication consulting services.

(1) Research and development and technical services.

R&D and technical services, including R&D services, technology transfer services, technical consulting services, contract energy management services, and engineering survey and exploration services.

1. R&D services refer to business activities that conduct research and experimental development on new technologies, new products, new processes or new materials and their systems.

2. Technology transfer services refer to business activities that transfer the ownership or use rights of patented or non-patented technologies.

3. Technical consulting services refer to business activities such as providing feasibility studies, technical predictions, special technical investigations, analysis and evaluation reports, and professional knowledge consulting for specific technical projects.

4. Contract energy management service means that the energy-saving service company and the energy-using unit agree on energy-saving goals in the form of a contract. The energy-saving service company provides necessary services, and the energy-saving unit pays the energy-saving service company for its investment and investment based on the energy saving effect. business activities that provide reasonable remuneration.

5. Engineering survey and exploration services refer to business activities that conduct on-site investigation of terrain, geological structures, and underground resource reserves before mining and engineering construction.

(2) Information technology services.

Information technology services refer to business activities that use computers, communication networks and other technologies to produce, collect, process, process, store, transport, retrieve and utilize information, and provide information services. Including software services, circuit design and testing services, information system services and business process management services.

1. Software services refer to business activities that provide software development services, software consulting services, software maintenance services, and software testing services.

2. Circuit design and testing services refer to the business activities of providing integrated circuit and electronic circuit product design, testing and related technical support services.

3. Information system services refer to the provision of information system integration, network management, desktop management and maintenance, information system applications, basic information technology management platform integration, information technology infrastructure management, data centers, and hosting centers , business behavior of security services.

4. Business process management services refer to business activities that rely on computer information technology to provide services such as human resources management, financial and economic management, financial payment services, internal data analysis, call centers and e-commerce platforms.

(3) Cultural and creative services.

Cultural and creative services, including design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services.

1. Design services refer to business activities that convey plans, planning, and ideas through visual, text, and other forms. Including industrial design, styling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning, etc.

2. Trademark and copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights.

3. Intellectual property services refer to business activities that deal with intellectual property affairs. Including agency, registration, appraisal, evaluation, certification, consulting, and retrieval services for patents, trademarks, copyrights, software, and integrated circuit layout designs.

4. Advertising services refer to the use of books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to provide customers with products and operations. Business activities to promote service projects, cultural and sports programs, announcements, statements and other entrusted matters and provide related services. Including advertising planning, design, production, release, broadcast, publicity, display, etc.

5. Conference and exhibition services refer to the business activities of various exhibitions and conferences organized for commodity circulation, promotion, display, economic and trade negotiations, non-governmental exchanges, corporate communication, international exchanges, etc.

(4) Logistics auxiliary services.

Logistics auxiliary services include aviation services, port terminal services, freight and passenger station services, salvage and rescue services, cargo transportation agency services, customs declaration services, warehousing services and loading and unloading services.

1. Aviation services, including aviation ground services and general aviation services.

Aviation ground services refer to navigation and other services provided by airlines, airports, civil aviation administrations, terminals, etc. to domestic and foreign aircraft or other aircraft that sail within the territory of my country or stay at airports within the territory of the country. Ground handling business activities. Including passenger security inspection services, apron management services, airport terminal management services, aircraft cleaning and disinfection services, air flight management services, aircraft take-off and landing services, flight communication services, ground signal services, aircraft safety services, runway management services, Air traffic management services, etc.

General aviation services refer to business activities that provide flight services for professional work, including aerial photography, aerial surveying, aerial exploration, aviation forest protection, aviation hanging spreading, aviation rainfall, etc.

2. Port terminal services refer to port ship dispatching services, ship communication services, channel management services, channel dredging services, lighthouse management services, navigation mark management services, ship piloting services, tally services, and system solutions. Business activities that provide services to ships include cable services, berthing and moving services, offshore ship oil spill cleanup services, water traffic management services, professional ship cleaning and disinfection testing services, and ship oil leakage prevention services.

3. Freight and passenger terminal services refer to cargo stowage services, transportation organization services, transfer services, vehicle dispatching services, ticketing services and other services provided by freight and passenger terminals (excluding railway transportation). Vehicle parking services and other business activities.

4. Salvage and rescue services refer to business activities that provide ship personnel rescue, ship property rescue, water rescue and sunken shipwreck salvage services.

5. Cargo transportation agency service refers to accepting the entrustment of the consignee and consignor of goods, and providing goods transportation services in the name of the consignor or in one's own name without directly providing goods transportation services. The client handles the business activities of cargo transportation and related business procedures.

6. Customs declaration agency service refers to business activities that accept the entrustment of consignors and consignors of import and export goods and handle customs declaration procedures on their behalf.

7. Warehousing services refer to the business activities of using warehouses, freight yards or other places to store and keep goods on behalf of customers.

8. Loading, unloading and transportation services refer to business activities that use loading and unloading transportation tools or human or animal power to load, unload and move goods between transportation vehicles, between loading and unloading sites, or between transportation vehicles and loading and unloading sites. .