1. Small-scale VAT taxpayers or business tax taxpayers can invoice 31,111 yuan tax-free one month. 2. According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Exemption of Small and Micro Enterprises from VAT and Business Tax (State Taxation Administration of The People's Republic of China Announcement No.57, 2114), small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 31,111 yuan (including 31,111 yuan, the same below) shall be exempted from VAT or business tax according to the above documents. 3. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter, whose quarterly sales or turnover does not exceed 91,111 yuan, shall be exempted from VAT or business tax in accordance with the provisions of the above documents. 4. When vendors, units and individuals that provide services and engage in other business activities collect money from foreign businesses, the payee shall issue invoices to the payer; When the purchasing unit and withholding agent pay the money, the payer shall issue an invoice to the payee. 5. When issuing invoices, we should pay attention to the following points: (1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, invoices with no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling. 6. (2) After the whole invoice is put into use, it should be filled out in numerical order, with complete items, true contents and clear handwriting, and all copies should be copied, printed and completely consistent. 7. The filled invoice shall not be altered, dug up or torn up. 8. (3) Invoices shall be filled in column by column within the prescribed time limit, and stamped with the financial seal of the unit or the special invoice seal. 9. Without the approval of the tax authorities, it is not allowed to disassemble the invoices and expand the scope of use of professional invoices. 11. (4) Units and individuals who fill out invoices must issue invoices when business occurs and business income is confirmed. No invoices are allowed when business does not occur. 11. (5) The seller shall issue invoices within the prescribed scope of application, and it is not allowed to buy, sell, lend, transfer or issue invoices by agents. 12. (6) The seller's use of electronic computers to draw up invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities should be used, and the stub copies after issuance should be bound into volumes according to the serial numbers.