您好，我是开超市的，最近有企业向我们购买了超市购物预付卡用于职工福利，我可以就这笔预付卡的收入开具增值 税专用发票吗？ 您好，根据《国家税务总局关于营改增试点若干征管问题的公告》（国家税务总局公告2016年第53号）规定，单用 途商业预付卡（以下简称"单用途卡"）业务按照以下规定执行：（一）单用途卡发卡企业或者售卡企业（以下统 称"售卡方"）销售单用途卡，或者接受单用途卡持卡人充值取得的预收资金，不缴纳增值税。售卡方可按照有关规 定，向购卡人、充值人开具增值税普通发票，不得开具增值税专用发票。同时，持卡人使用单用途卡购买货物或服务 时，货物或者服务的销售方应按照现行规定缴纳增值税，且不得向持卡人开具增值税发票。 欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 您好！这里是宁波12366纳税缴费服务热线，请问有什么可以帮您？ 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源 ...

Core Points - The article reports on the disciplinary actions taken against several officials for violations related to accepting gifts and hosting banquets that could influence their official duties [1][2][3][4][5] Summary by Relevant Sections Violations and Disciplinary Actions - Lin Youzhi, former deputy director of Sanya Municipal People's Congress, received gifts including Moutai liquor and Huawei phones from 2016 to 2019, and was expelled from the party and public office in December 2024 [1] - Wu Qifang, a second-level researcher at the Provincial Forestry Bureau, accepted gifts such as Moutai liquor and Chinese cigarettes in 2024, receiving a serious warning in April 2025 [1] - Long Shuhua, former first-level researcher at Haikou Natural Resources and Planning Bureau, received supermarket shopping cards and Moutai liquor from 2013 to 2022, expelled from the party in November 2024 [2] - Zhou Zhijian, former member of the Party Leadership Group of Chengmai County Science and Technology Association, accepted banquets and gifts from 2020 to 2021, expelled from the party in January 2025 [3] - Guo Xing, former manager of Qionghai Water Company, received gifts including cordyceps and ginseng from 2019 to 2021, expelled from the party in February 2025 [4] - Wang Fuhai, former head of the Environmental Sanitation Management Station in Lingao County, received gifts and hosted banquets from 2016 to 2020, expelled from the party in November 2024 [4]

海南三亚国际免税城建筑群风光。叶龙斌摄（人民图片） 外国游客在上海乌中市集选购水果。陈悦摄 自2014年开业以来，三亚国际免税城已累计接待游客9200多万人次。从单纯的"买买买"，到如今的"玩 玩玩"，经常往返于三亚和深圳的游客张艺颖发现，自己在免税城中停留的时间变长了。"过去来免税 城，我一般会直奔专柜，选购自己需要的商品，现在还会在这里吃顿饭，在廊桥上看看风景。"张艺颖 说。 中旅集团中免股份有限公司副总经理周领军表示，三亚国际免税城升级为国家4A级景区，意味着将正 式开始"商业+文旅"融合发展新路径，通过建筑艺术、国际时尚展览和多元消费场景，将传统商业空间 升级为沉浸式文旅体验平台。 查询商贸型的4A级景区，不难发现"商场变景区"早有先例。越来越多复合型购物场所正在逐渐发展为 独立的购物旅游目的地。 游客在深圳市大运天地的"公园式"中庭漫步。资料图片 在广东佛山，一家国际家具艺术博览中心装潢精致，其中既有金色大厅，又有万国殿堂，游客在采购家 居用品的同时，还能获得一种"漫步在欧洲"的特别体验。作为融合了建筑美学、文化展览、家居购物等 多种业态的文旅目的地，该家具博览中心每年吸引来自上百个国家和地区的超百 ...