Group 1 - The article emphasizes that merchants are obligated to issue invoices to consumers regardless of any discounts or promotional offers they provide [3][10] - It highlights that invoices must accurately reflect the actual sales situation and cannot contain discrepancies between the invoice details and the actual transaction [3][10] - The article references specific laws, such as the "Tax Collection and Administration Law of the People's Republic of China," which mandates the issuance of invoices during business transactions [3][10] Group 2 - The article discusses new services introduced by the Shanxi Taxation Bureau to enhance taxpayer convenience, allowing access to tax information without needing to join the WeChat enterprise account [13][10] - It outlines the criteria for tax incentives for various types of enterprises, including limited liability companies and partnerships, under recent announcements from the Ministry of Finance and the State Taxation Administration [17][19] - The article explains the calculation of sales proportions for taxpayers applying for VAT refunds, detailing the requirements for different industries, including manufacturing and real estate [19][20]
世界旅游日｜旅游消费时记得索取正规发票！
蓝色柳林财税室·2025-09-28 14:34