Legal analysis: Duty-free invoices refer to invoices issued by units enjoying VAT exemption, specifically agricultural product sales invoices issued for agricultural producers selling duty-free agricultural products, purchase invoices issued by units purchasing duty-free agricultural products, and catering services provided by laid-off, disabled and unemployed people enjoying preferential tax policies of the state.

Tax-free invoices are generally used for catering services engaged by laid-off, disabled and unemployed people and enjoy preferential tax policies of the state. The tax department provides them with tax-free invoices. So consumers eat in such places, and operators can only pay tax-free invoices. At the same time, tax-free invoices do not participate in scratch and second lottery activities. Because the duty-free catering industry enjoys the preferential tax policies of the state, there is no tax revenue and no financial matching bonus source. Therefore, tax-free invoices do not participate in scratch-off and second lottery activities.

Legal basis: Article 29 of People's Republic of China (PRC) Tax Collection and Management Law. Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.