Group 1 - The article discusses the implementation of the pilot program for the transition from business tax to value-added tax (VAT) in the tourism service sector, allowing taxpayers to calculate sales revenue based on the net amount after deducting certain expenses [2] - Taxpayers providing tourism services can choose to calculate their sales revenue by deducting accommodation, dining, transportation, visa, ticket fees, and other related costs from the total amount received [2] - The article emphasizes that taxpayers opting for this calculation method cannot issue special VAT invoices for the deducted expenses but can issue regular invoices instead [2] Group 2 - The article outlines the process for issuing blue invoices through the electronic tax bureau, including steps for logging in and selecting the appropriate invoice type [4][6] - It provides a detailed guide on how to fill in the necessary information for issuing invoices, including the selection of project names and automatic prompts for deductible items [6] - The article also mentions the importance of submitting tax source information for property and behavior taxes through the electronic tax bureau [16][18]

Group 1 - From May 1, 2016, taxpayers providing construction services must indicate the location and project name on the VAT invoice [2] - From May 1, 2016, when selling real estate, taxpayers must specify the property name, property certificate number, area unit, and detailed address on the VAT invoice [4] - From May 1, 2016, when leasing real estate, taxpayers must include the detailed address of the property on the VAT invoice [5] Group 2 - From May 1, 2016, for taxpayers using the differential taxation method, the VAT invoice must indicate the differential taxation status, with the system automatically calculating the tax amount and net amount [8][9] - From May 1, 2016, insurance institutions collecting vehicle and vessel tax must include specific tax information on the VAT invoice, such as insurance policy number and tax amount [10][11] Group 3 - From September 1, 2016, if the seller and the prepaid card seller are not the same taxpayer, the seller must issue a general VAT invoice indicating "received prepaid card settlement amount" [13][14] - From November 1, 2017, production enterprises must issue a VAT special invoice marked "for tax refund agency" when entrusting service enterprises to handle export tax refunds [15][16]