在消费场所购买充值卡应如何取得发票

Group 1 - The article discusses mixed sales behavior involving both services and goods, stating that they cannot be invoiced at different tax rates [8] - It specifies that businesses engaged in the production, wholesale, or retail of goods will pay value-added tax (VAT) based on the sale of goods, while other entities will pay VAT based on the sale of services [8] Group 2 - The article addresses a scenario for foreign trade enterprises regarding the return of goods that have already been refunded for export tax, highlighting the need to apply for a certificate from the tax authority [10][12] - It mentions that if a company has received a tax refund for exported goods and those goods are returned due to quality issues, they must pay back the refunded tax [14]