Tax-free invoices generally refer to tax-free invoices issued by units that enjoy preferential treatment of exemption from value-added tax. Specifically, there are agricultural products sales invoices issued by agricultural producers to sell duty-free agricultural products, purchase invoices issued by units that purchase duty-free agricultural products, catering services engaged by laid-off, disabled and unemployed people, and tax-free invoices provided by tax authorities. 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 15 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(six) articles for the disabled directly imported by organizations for the disabled;

(7) selling articles for personal use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council.