Suppose a general taxpayer sells goods with the tax rate of 1 3% before July 1 year, and signs a transaction contract, makes financial entries, and declares the value-added tax according to the tax rate of the goods sold 13%, but the invoicing software cannot issue an invoice with the tax rate of 13% after July1year. At this time, taxpayers will face great problems. If this happens, it is recommended that all enterprises issue all 13% invoices before June 30th. The same problem will also be encountered for the goods with the tax rate of 1 3% purchased by the purchaser before July1year, and then obtained and delivered. Therefore, the buyer also controls the business to happen before June 30th, and requires the seller to issue an invoice of 13% before this.