Now VAT invoices can be drawn by lottery, but the new pilot scope of prize-winning invoices does not cover all industries, but four service industries with common personal consumption behaviors, namely catering, accommodation, entertainment and decoration.

That is to say, VAT invoices obtained by consumption in the above four industries can participate in lottery and redemption.

The following ordinary VAT invoices (hereinafter referred to as "ordinary invoices") cannot participate in the lottery:

(1) Ordinary invoices issued before February 1, 2117;

(2) negative ordinary invoices;

(3) Ordinary invoices issued on behalf of others;

(4) Ordinary invoices with the words "purchase" on the face;

(5) Ordinary invoices that have been invalidated at the time of drawing;

(6) Ordinary invoices that have not participated in the lottery within 181 days from the date of invoice issuance;

(7) Ordinary invoices with face value below 21 yuan (excluding).

The lottery method

is different from the previous prize-winning invoices in the business tax era. This time, the tax bureau has innovated by using the "internet plus" technology to improve the convenience of lottery redemption and the participation of the public.

the prize-winning invoice shall be drawn twice

(1) One prize

One prize is an instant prize.

There will be three prizes of RMB 111, 51 yuan and 5 yuan in one lottery, and the participants will be all consumers (including units and individuals).

(II) The second lottery

The second lottery is a regular lottery.

the second lottery will be awarded with a bonus of 51,111 yuan to 411,111 yuan.

Ordinary invoices that meet the following conditions can participate in the second lottery:

1. Where the buyer is an individual consumer;

2. Those who have participated in a lottery;

3. Personal identity information of ordinary invoice holders has been collected through the "National Tax" WeChat WeChat official account or Alipay prize-winning invoice module;

4. The invoice is verified as non-voided.

redemption method

(1) one-time lottery redemption

the first lottery is instant.

It's the first time to try to use "electronic redemption" for instant redemption. Ordinary consumers can complete redemption and receive bonuses through WeChat and Alipay.

after the lottery, the bonus will be immediately charged into the WeChat change or Alipay balance account. The winner must confirm to receive the prize within 24 hours. Failure to receive the prize after the deadline is deemed as automatic waiver.

(II) Redemption of the second lottery

The second lottery is a regular lottery.

inform the date of the lottery in advance through the tax website, WeChat and Alipay electronic payment platform.

the prize will be awarded within 61 days from the date when the lottery results are announced (in case of legal holidays, the day after the holiday expires will be the deadline for awarding the prize). If the prize is not collected at the designated place after the deadline, it will be deemed as automatic waiver. Abandoned bonus is carried forward to the next issue.

according to the arrangement of State Taxation Administration of The People's Republic of China, the pilot cities of prize-winning invoices were Shanghai, Beijing, Hubei, Hunan, Shaanxi and Shenzhen on February 1 this year. So it is not nationwide at present. If the pilot is better, I believe this policy will be launched nationwide soon.