Tax-free general invoice refers to the general VAT-exempt invoice issued when the company obtains income from VAT-exempt items that meet the VAT exemption regulations. Taxpayer companies that enjoy the value-added tax reduction and exemption policy can directly enjoy preferential treatment and provide relevant certification materials in accordance with relevant policies and regulations
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What are the scope of VAT exemption?
The state strictly divides the scope of VAT exemption. According to the provisions of Article 15 of the "Interim Regulations of the People's Republic of China on Value-Added Tax", agricultural producers sell self-produced agricultural products, contraceptives, tools, ancient books, and directly use imported instruments for scientific research, scientific experiments, and teaching. Equipment, exempt from VAT.