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:

Tax rate of tax-free invoices:

After the reform, the original business tax was changed to value-added tax, and the value-added tax was increased by 6% (modern service industry) and 11% (transportation industry).

the change of business tax to value-added tax mainly involves transportation and some modern service industries. The transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and forensic consulting services.

according to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After being changed into value-added tax, some costs and expenses can be deducted, which can actually reduce the tax burden.

the overall tax burden of the reform pilot industries will not increase or decrease slightly. For the industries that currently levy value-added tax, whether in Shanghai or other regions, the input tax on purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will also decrease accordingly. Among the 121,111 pilot enterprises, for the 35,111 general taxpayers,

due to the introduction of VAT deduction, compared with the original full collection of business tax, the tax burden will be reduced or even greatly reduced; For 85,111 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform

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