The regulations on tax-exempt invoices are as follows:

1. Tax-exempt invoices are generally used in the catering service industry engaged by laid-off, disabled and unemployed people to enjoy the national tax-exempt tax preferential policy;

2.

The notes on the basic coupons of VAT special invoices are as follows:

1. The items are filled in completely, all coupons are filled in at one time, and the contents and amounts of the upper and lower coupons are the same;

2. The handwriting is clear, and no alteration is permitted;

3. In case of filling in the wrong coupons, special invoices should be issued separately, and it is noted in the wrongly filled in special invoices that "Wrongly filled for scrap";

4, such as special invoices issued because the purchaser does not ask for and become invalid, should also be filled in the wrong for;

5, invoice and credit union stamped with the unit invoice stamps, may not be stamped with any other financial seal;

6, taxpayers issued special invoices Special invoices must be pre-stamped with the sales unit column stamp. Not manually fill in the "sales unit" column, filled in manually, is not in accordance with the provisions of the issuance of special invoices, the purchaser shall not be used as a tax deduction voucher;

7, the issuance of special invoices, must be in the "amount", "Tax" column total (lowercase) before the number of "￥" symbol capped, in the "price and tax total (upper case)" column in capitals before the total number with a " "symbol capped;

8, the occurrence of returns, sales discounts received from the purchaser credit union, invoice processing methods.

In summary, VAT exemption refers to a taxable behavior, because of national policy support, the sales link does not collect VAT, but the input is not allowed to deduct, not refund. Products or services enjoying tax exemption are invoiced with zero selected for the tax rate column.

Legal basis:

Article 10 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)

Input tax on the following items is not allowed to be deducted from output tax:

(1) Purchased goods, services, services, intangibles, and immovable property used for taxable items of the simplified taxing method, exempted from value-added tax, collective welfare, or personal consumption;<

(ii) purchased goods, as well as related labor services and transportation services of abnormal loss;

(iii) purchased goods (excluding fixed assets), labor services and transportation services consumed in products in process and finished products of abnormal loss;

(iv) other items prescribed by the State Council.