Core Viewpoint - The article provides a step-by-step guide on how to issue blue invoices for the sale of self-produced agricultural products, emphasizing the ease of the process through digital platforms [2][3]. Group 1: Invoice Issuance Process - Step 3 outlines the navigation path to access the blue invoice issuance section on the electronic tax bureau [2]. - Step 4 involves selecting the type of invoice, specifically ordinary invoices or those for specific businesses like self-produced agricultural products [2]. - Step 5 requires filling in the buyer's information, including the company name and tax number, with an option to skip the tax number for individual buyers [3]. - Step 6 details the need to input project name, unit, quantity, and other relevant information in the invoice [3]. - Step 7 emphasizes the importance of previewing the information before clicking to issue the invoice [3]. Group 2: Common Questions and Policy References - Q1 addresses the types of self-produced agricultural products eligible for VAT exemption, which includes products directly sold by agricultural producers [3]. - Q2 explains how individuals can apply for invoices for self-produced agricultural products through platforms like "Yue Tax Pass" and the electronic tax bureau app [3]. - The article cites relevant policy documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the notice on the taxation scope of agricultural products [3].

Core Viewpoint - Taxpayers can choose to waive their entitlement to VAT exemptions or reductions by submitting a written declaration to the tax authority, which must be recorded [2][3]. Group 1: Applicable Situations - Taxpayers selling goods or providing taxable services can opt to waive VAT exemptions or reductions and must report this to the tax authority [3]. - Export enterprises can also choose to waive VAT exemptions on exported goods and services, treating them as domestic sales for tax purposes [3]. Group 2: Processing Path - Taxpayers can process the waiver through the electronic tax bureau by navigating to the relevant module and filling in necessary details such as enjoyed items, reduction amounts, and applicable periods [4]. - Alternatively, taxpayers can visit the tax service hall with required documents, including the VAT taxpayer waiver declaration forms [5]. Group 3: Required Materials - The following materials are needed for the waiver declaration: 1. Two copies of the VAT taxpayer waiver declaration form [6]. 2. Two copies of the export goods and services waiver declaration form [6]. 3. Original identification documents of the taxpayer [6]. Group 4: Important Reminders - Once a taxpayer waives their VAT exemption or reduction, they cannot apply for these benefits again for 36 months for the waived items, although this does not apply to other tax reduction items [7]. - From the month following the submission of the waiver, VAT must be calculated and paid according to applicable rates for all taxable goods and services sold [7]. - Taxpayers can waive both previously enjoyed and unutilized exemption items without time interval restrictions [7].