1. Small-scale VAT taxpayers or business tax taxpayers can issue 30,000 yuan tax-free invoices one month. 2. Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Exemption of Small and Micro Enterprises from VAT and Business Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.57) stipulates that small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the provisions of the above documents. 3. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter and their quarterly sales or turnover does not exceed 90,000 yuan shall be exempted from VAT or business tax according to the above documents. 4. Extended information: When manufacturers, units and individuals who provide services and engage in other business activities collect money from foreign investors, the payee shall issue invoices to the payer; When the buyer and withholding agent pay, the payer shall issue an invoice to the payee. 5. Attention should be paid to the following points when issuing invoices: (1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling. 6. After the whole invoice is used, it should be filled in the order of numbers, with complete items, true contents and clear handwriting, and all copies and prints are completely consistent. 7. The filled invoice shall not be altered, dug or torn. 8. Invoices shall be filled in column by column within the prescribed time limit, and affixed with the financial seal of the unit or the special seal for invoices. 9. Without the approval of the tax authorities, it is not allowed to disassemble invoices and expand the scope of use of professional invoices. 10. Units and individuals who fill in invoices must issue invoices when business occurs and business income is confirmed. If there is no business, invoicing is not allowed. 1 1. The seller shall issue invoices within the prescribed scope of application, and shall not buy, sell, lend, transfer or issue invoices on his behalf. 12. When the seller uses the electronic computer to issue invoices, it must be approved by the competent tax authorities, and use the off-machine invoices under the unified supervision of the tax authorities. The stub form issued shall be bound into a book according to the serial number.