VAT invoice means that after the invoice is issued, because the items on the invoice belong to the scope of VAT exemption, according to the tax law, it is not necessary to use the tax amount on the invoice to calculate the tax situation. That is, the VAT invoice given by the drawer does not need to pay VAT.
VAT invoices can actually be divided into ordinary VAT invoices and special VAT invoices. According to your order, the items invoiced belong to self-produced agricultural products, contraceptives, ancient books and imported instruments and equipment directly used for scientific research, scientific experiments and teaching, and can be exempted from VAT.
what are the reasons for tax exemption?
Tax-free invoices are generally used for laid-off, disabled and unemployed people engaged in catering services, and they enjoy preferential national tax-free policies. The tax authorities shall provide them with tax-free invoices.