Duty-free invoices refer to the invoices issued by the units enjoying the VAT exemption, specifically the agricultural product sales invoices issued by the agricultural producers selling duty-free agricultural products, the purchase invoices issued by the units purchasing duty-free agricultural products, and the catering service industries engaged by laid-off, disabled, unemployed people, etc., which enjoy the preferential tax policies of the state and are provided by the tax authorities.

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:

The contents of the invoice generally include: ticket header, track number, serial number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, handler, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax should also include tax types, tax rates, tax amounts, etc.

after the unified invoice was implemented nationwide on October 1, 1993, the invoice copy must be overprinted: "Invoice producer seal? , unified "invoice producer chapter? The shape is oval, the long axis of the gauge tube is 3 cm, the short axis is 2 cm, the side width is 1.1 cm, and a thin line is added to the inner ring. Sheung Wan Engraving "National Uniform Invoice Producer Seal"? Under the words, ring engraved with "tax bureau producer? In the middle, the full name or abbreviation of the province (city, district) or city (county) where the producer tax authority is located is engraved, the font is block letters, and the printing color is big red, which is overprinted in the center of the invoice header.

Legal basis:

1. Article 9 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

2. Article 35 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that invoices should be issued but not issued, and the tax authorities shall order it to make corrections and may impose a fine of less than RMB 11,111; Illegal income shall be confiscated.

3. Announcement No.8 of the Ministry of Finance and the State Administration of Taxation in 2121 stipulates that the income obtained by taxpayers from providing public transportation services and living services, as well as providing residents with express delivery services for essential living materials, shall be exempted from value-added tax.