1. If the seller is an individual and the amount is lower than that of 500 yuan, he can enjoy the bedtime deduction with the receipt required by the tax bureau, but the tax should be withheld and remitted. Policy basis Article 9 of Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax and Announcement No.2018 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), if the expenditure items incurred by enterprises in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has gone through tax registration. The other party whose expenses are based on invoices (including invoices issued by the tax authorities in accordance with regulations) as pre-tax deduction vouchers is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax with invoices or receipts issued by the tax authorities and internal vouchers. The receipt shall include the name of the payee, personal name and ID number, expenditure items, the amount received and other relevant information. The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies. Where there are other provisions on the issuance of invoices for taxable items in State Taxation Administration of The People's Republic of China, the prescribed invoices or bills shall be used as pre-tax deduction vouchers. ;

2. The seller is an enterprise, even if he is a self-employed, he needs to invoice for income tax deduction before going to bed, but vegetables are exempt from value-added tax in circulation. Circular [20 1 1] 137 on issues related to the exemption of value-added tax in vegetable circulation.