Tax-free invoices are generally used for the food service industry engaged in by laid-off, disabled and unemployed people, who enjoy the tax incentives of tax exemption from the state. Tax-free invoices are provided to them by the tax authorities.

So when consumers go to such places to eat, the operators can only pay tax-free invoices, and at the same time, the tax-free invoices do not take part in the activities of instant scratching and second prize shaking. Since the tax-exempt catering industry already enjoys the national tax incentives, there is no realized tax revenue and no source of financial matching of prizes. Therefore, tax-exempt invoices do not participate in the Scratch-and-Grab and Secondary Lottery activities.

Extended information:

Tax-free invoice tax rate:

After the reform, the original payment of business tax to pay value-added tax (VAT), VAT increased by two lower tax rates of 6% (modern service industry) and 11% (transportation industry).

Business tax to value-added tax mainly involves the scope of: transportation and part of the modern service industry, the transportation industry, including: land transportation, waterway transportation, air transportation, pipeline transportation. The modern service industry includes: research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, and forensic consulting services.

Based on the experience of the Shanghai pilot program, the tax burden on enterprises has been reduced after the reform. Business tax is calculated on the basis of the full amount of income, but after the change to VAT, some costs and expenses can be deducted, which can actually reduce the tax burden.

The overall tax burden of the pilot industries for the reform will not increase or decrease slightly. For industries currently levying VAT, whether in Shanghai or elsewhere, the tax burden will be reduced accordingly as input tax credits for purchasing taxable services from the pilot taxpayers can be deducted.

Of the 120,000 pilot enterprises, for the 35,000 general taxpayers,

the tax burden will be reduced or even substantially reduced due to the introduction of the VAT credits as compared with the original business tax levied on the full amount of the business tax;for the 85,000 small-scale taxpayers, after the change of business tax to value-added tax, the implementation of a 3% collection rate, compared with the original business tax rate is 2 percentage points lower. The reform does increase the tax burden of individual enterprises

Baidu Wikipedia-Tax-free invoices