Value-added tax invoices can be issued for the sale of goods or taxable services to individual consumers; and where tax exemption applies to the sale of goods or taxable services.

Legal Analysis

1. Medical Expenses: Medical expenses are determined based on the medical bills, hospitalization fees and other receipts issued by medical institutions, combined with the medical records and diagnostic certificates and other relevant evidence.2. Lost Work Expenses: Lost work expenses are determined based on the time lost by the victim and his income status.3. Nursing Care: Nursing care expenses are determined based on the income status of the nursing staff and the number and duration of nursing care. Nursing fee: the nursing fee is determined according to the income of the nursing staff and the number and duration of nursing care.4. Transportation fee: the transportation fee is calculated according to the actual expenses incurred by the victim and his/her necessary accompanying staff for medical treatment or transferring to a hospital for treatment.5. Hospitalized meal subsidy: the hospitalized meal subsidy can be determined by referring to the standard of the local state organs' general staff's meal subsidy for business trips.6. Nutritional fee: the nutritional fee is determined according to the disability of the victim by referring to the opinion of the medical institution.7. Disability compensation: the disability compensation shall be calculated according to the degree of the victim's loss of working ability or the grade of disability, in accordance with the standard of per capita disposable income of urban residents or per capita net income of rural residents of the previous year in the place where the court under appeal is located, and shall be calculated for twenty years from the date of determination of disability. However, if the victim is over sixty years of age, the amount shall be reduced by one year for each additional year of age; if the victim is over seventy-five years of age, the amount shall be calculated for five years.

Legal basis

"The Chinese people*** and the State invoice management measures" Article 20 _ sales of goods, provide services and engage in other business activities of units and individuals, external business operations to collect money, the payee should be issued to the payer to issue invoices; special circumstances by the payer to the payee to issue invoices.