1. Revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 21 A taxpayer selling goods or taxable services shall obtain a special payment form for value-added tax. Do ticket buyers issue special value-added tax? Ticket, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice may not be issued? Tickets:

(1) Selling goods or taxable services to consumers;

(2) Tax exemption provisions shall apply to the sale of goods or taxable services;

(3) Small-scale taxpayers sell goods or taxable services.

2. Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Annex 1 Implementation Measures for the Pilot Project of Changing Business Tax to VAT;

Article 53 taxpayers engaged in taxable activities shall pay value-added tax? Do ticket buyers issue special value-added tax? Tickets, and in the VAT special issue? The ticket is marked with sales amount and output tax respectively.

Under any of the following circumstances, a special VAT invoice may not be issued? Tickets:

(1) Selling services, intangible assets or immovable property to consumers.

(2) Taxable acts exempted from the provisions of VAT.