Core Viewpoint - The article clarifies that the term "tax-exempt" does not mean that a seller is exempt from issuing an invoice. Consumers have the right to obtain invoices, and sellers are obligated to provide them [3][9]. Group 1: Tax Exemption and Invoicing - Tax-exempt products can still have invoices issued, and sellers cannot refuse to provide invoices based on the tax-exempt status [3][4]. - Invoices for tax-exempt products should be regular invoices (普票) and not special invoices (专票) [4]. - The tax rate section of the invoice must indicate "tax-exempt" [5]. Group 2: Case Example - A company ordered 100 boxes of tomatoes, and the seller claimed they could not issue an invoice due to tax exemption [6]. - The company insisted on a compliant invoice for accounting purposes, leading to the seller issuing a valid regular invoice with "tax-exempt" clearly marked [7][8]. Group 3: Consumer Rights - It is emphasized that obtaining an invoice is a consumer's right, and issuing an invoice is a seller's obligation, promoting compliant business practices for both parties [9].
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蓝色柳林财税室·2025-09-26 15:00