this depends on the turnover. if the turnover is less than 31,111 (including 31,111), there is no need to pay tax. Tax-included amount of invoice is exempt from tax when it is less than 31,911 yuan.

1. If the monthly turnover is less than 31,111 yuan, it is exempt from business tax. It is directly exempt from payment, and it is not collected from the tax bureau.

2. Tickets need to be issued, and the turnover is not enough for 31,111 yuan. If it meets the conditions for business tax exemption for small and micro enterprises, it can be exempted from business tax.

3. If you are a VAT taxpayer and meet the conditions for small and micro enterprises to reduce or exempt VAT, you cannot enjoy tax exemption if you need a special VAT invoice. If you want to enjoy it, you must return all the special VAT invoices.

article 12 the identity certificate of the agent mentioned in article 15 of the measures refers to the resident identity card, passport or other documents that can prove the identity of the agent.

article 13 the special seal for invoices mentioned in article 15 of the measures refers to the seal with the words of its name, tax registration number and special seal for invoices stamped by the units and individuals who use tickets when issuing invoices.

the style of the special invoice seal is determined by State Taxation Administration of The People's Republic of China.

article 14 the tax authorities shall keep the impression of the special seal for invoices provided by the units and individuals receiving and purchasing invoices for future reference.

article 15 the acquisition and purchase methods mentioned in article 15 of the measures refer to the methods of bulk supply, exchange of old goods for new ones or inspection of old goods for new ones.

article 16 the contents of the invoice receiving and purchasing book mentioned in article 15 of the measures shall include the names of the units and individuals who use tickets, their industries, ways of purchasing tickets, types of approved tickets, billing limits, invoice names, date of receiving and purchasing, number of allowed purchases, starting and ending numbers, violation records, signatures (seals) of the recipients, and issuance of tax authorities' seals.

article 17 the use of invoices mentioned in article 15 of the measures refers to the receipt and storage of invoices and related invoicing data.

article 18 when selling invoices, the tax authorities shall collect the management fee of working capital according to the approved charging standard, and issue receipts to the units and individuals who purchase tickets. Measures for the collection and payment of invoice cost shall be implemented in accordance with the relevant provisions of the state.

article 19 the written certificate mentioned in article 16 of the measures refers to relevant business contracts, agreements or other materials recognized by the tax authorities.

Article 21 The tax authorities shall sign an agreement with the units entrusted to issue invoices on their behalf, specifying the types, objects, contents and related responsibilities of issuing invoices on their behalf.

article 21 the guarantor mentioned in article 18 of the measures refers to a citizen, legal person or other economic organization with the ability to guarantee within the territory of China.

if the guarantor agrees to provide guarantee for the units and individuals who receive and purchase invoices, it shall fill in the guarantee. The contents of the letter of guarantee include: the object of guarantee, scope, term and responsibility and other related matters.

the letter of guarantee shall be valid only after it is signed and sealed by the purchaser, the guarantor and the tax authorities.

article 22 the legal liability assumed by the guarantor or the deposit mentioned in the second paragraph of article 18 of the measures means that the guarantor pays the fine or pays the fine with the deposit.

article 23 the specific scope of providing a guarantor or paying a deposit shall be stipulated by the provincial tax bureau.

Chapter IV Issuance and Custody of Invoices

Article 24 Under the special circumstances mentioned in Article 19 of the Measures, the invoice issued by the payer to the payee refers to the following situations:

(1) When the acquirer and withholding agent pay personal money;

(2) State Taxation Administration of The People's Republic of China believes that other invoices need to be issued by the payer to the payee.

article 25 whether it is exempted from issuing invoices one by one for retailing small commodities or providing sporadic services to consumers is determined by the provincial tax bureau.

article 26 units and individuals who fill out invoices must issue invoices when business operations are confirmed. No invoices are allowed without business.

article 27 after the invoice is issued, if a red-ink invoice is required for the return of the sales, the original invoice must be recovered and marked with the word _ tan _, or a valid certificate from the other party must be obtained.

after issuing the invoice, if there is any sales discount, the original invoice must be recovered and marked with the word _ Tanning _, and then a new sales invoice must be issued or a red-ink invoice must be issued after obtaining the valid certificate from the other party.

article 28 when issuing invoices, units and individuals must fill them out in numerical order, with complete items, true contents and clear handwriting, and print them all in one time, with the same contents, and affix the special seal for invoices in the invoice joint and deduction joint.

article 29 invoices shall be issued in Chinese. National autonomous areas can use a national language commonly used in the local area at the same time.

Article 31 The prescribed use areas mentioned in Article 26 of the Measures refer to the areas stipulated by the State Taxation Administration of The People's Republic of China and provincial tax bureaus.

article 31 units and individuals that use invoices shall keep them properly. When the invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found.