Tax Policy Overview - The article discusses the implementation of differential taxation methods for VAT, emphasizing that taxpayers must not issue full VAT invoices unless specified by the Ministry of Finance or the State Administration of Taxation [5] - Taxpayers providing construction services must include specific details such as the location and project name in the VAT invoice remarks [5] - When selling or renting real estate, taxpayers are required to provide detailed property information, including the property name and address, in the VAT invoice [5] Special Cases in Taxation - Insurance institutions acting as withholding agents for vehicle and vessel tax must include detailed tax information in the VAT invoice remarks, such as insurance policy number and tax amount [6] - When selling prepaid cards, the seller must issue a regular VAT invoice and specify "received prepaid card settlement" in the remarks, prohibiting the issuance of special VAT invoices [6] - For export tax refunds, production enterprises must calculate the output tax based on the export price and issue a special VAT invoice marked "for tax refund" [6] Cultural and Educational Tax Exemptions - The article highlights that from now until December 31, 2027, there will be an exemption from VAT for the wholesale and retail of books, as per the announcement by the Ministry of Finance and the State Administration of Taxation [12] - It also states that income from the sale of film copies and the transfer of film copyrights by approved film companies will be exempt from VAT until December 31, 2027 [15]