Tax-free invoices are generally used in catering service industries engaged by laid-off, disabled and unemployed people, and enjoy preferential tax policies of the state. The tax department provides tax-free invoices to them.

Therefore, when consumers eat in such places, operators can only pay tax-free invoices. At the same time, tax-free invoices do not participate in scratch-off and second lottery activities. Because the duty-free catering industry has enjoyed the preferential tax policies of the state, it has not realized tax revenue, and there is no financial matching bonus source. Therefore, tax-free invoices do not participate in scratch and second lottery activities.

Extended information:

Invoice contents generally include: ticket header, track number, serial number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, handler, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax should also include tax types, tax rates, tax amounts, etc.

after the unified invoice was implemented nationwide on October 1, 1993, the invoice stamp must be overprinted: "Invoice Producer Seal". The unified "Invoice Producer Seal" is oval in shape, with the long axis of the gauge tube being 3 cm, the short axis being 2 cm, the side width being 1.1 cm, and a thin line added to the inner ring.

The words "National Unified Invoice Producer Seal" are engraved on the upper ring, and the words "Tax Bureau Producer" are engraved on the lower ring. In the middle, the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located is engraved. The font is in block letters, printed in big red, and overprinted in the center of the invoice header.

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