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Q：
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What does the second item of Article 24, Paragraph 1 of the Value-Added Tax Law refer to as "medical institutions"?
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A：
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It refers to institutions that have been established in accordance with relevant regulations and possess the qualifications for medical practice, including all types of medical institutions of the military and the armed police forces. It does not include for-profit beauty medical institutions.
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Q：
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What does the third item of Article 24, Paragraph 1 of the Value-Added Tax Law refer to as "antiquated books"?
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A：
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Refers to ancient and old books purchased from the public.
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Q：
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What does the term "school" refer to as stated in the first item of Article 24 of the Value-Added Tax Law?
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A：
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It refers to institutions established in accordance with relevant regulations that offer academic education, as well as technical schools, senior technical schools, and technician colleges.
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Q：
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What does the "ticket revenue" referred to in the ninth item of Article 24, Paragraph 1 of the Value-Added Tax Law specifically mean?
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A：
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It refers to the first round of ticket revenue.
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Q：
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When a taxpayer conducts a taxable transaction, they must issue an invoice to the buyer. There are certain circumstances under which a VAT special invoice cannot be issued?
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A：
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The buyer of the taxable transaction is a natural person;
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The taxable transaction is exempt from value-added tax;
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Other circumstances as prescribed by the financial and taxation authorities of the State Council.
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FAQ
