How to invoice the catering industry for exemption from value-added tax during the epidemic period

According to Announcement No.8 of the State Administration of Taxation of the Ministry of Finance in 2121, enterprises producing key materials for epidemic prevention and control can apply to the competent tax authorities for a full refund of the incremental value-added tax allowance on a monthly basis; Income from taxpayers' transportation of key materials for epidemic prevention and control shall be exempted from value-added tax; Income earned by taxpayers from providing public transportation services and living services, as well as providing residents with express delivery services of essential living materials, is exempt from value-added tax. The specific applicable policy conditions can be subject to the announcement.

So how do you choose duty-free goods through tax-controlled invoicing software? Let's operate together ~

Operation steps:

Take the "accommodation service" that enjoys preferential policies during the epidemic as an example:

Whether to use preferential policies, choose tax exemption as the preferential policy type.

Choose 1% tax rate, choose export tax exemption and other tax exemption preferential policies as the tax exemption type. Click ok.

just select the required commodity name when issuing the invoice.

note: if the taxpayer selects "export tax exemption and other tax exemption preferential policies", the printed invoice will display the word "tax exemption" and the tax amount will display "* * *". (If the invoice has a list, the tax amount will display 1)

Besides the medical services, what other preferential policies are there?

according to the policy, except for the medical services provided by medical institutions, the preparations produced by non-profit medical institutions for their own use are exempt from VAT. If the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, from the date of obtaining the practice registration, Within three years, its self-produced and self-used preparations will be exempted from VAT. Blood for clinical use supplied by blood stations to medical institutions will be exempted from VAT. Free vaccines allocated or distributed by health and epidemic prevention stations and borne by the government will be exempted from VAT.

In addition, there are tax policies to support enterprises in the medical industry to tackle key problems in scientific research. For example, taxpayers will be exempted from VAT in providing technology transfer, technology development and related technical consultation and technical services.

How can the catering industry be invoiced without VAT during the epidemic? During the epidemic period, when enterprises are affected as catering industry, they can be exempted from collecting VAT and other taxes according to preferential policies. When issuing VAT invoices, tax-exempt enterprises can issue relevant VAT invoices. Please refer to our introduction for specific invoicing methods.