Legal analysis: The executive meeting of the State Council decided to carry out the transformation and reform of value-added tax in all regions and industries in China from June 5438+ 10/day, 2009. The main contents of the reform are: allowing enterprises to deduct the value-added tax contained in newly purchased equipment; At the same time, the policy of exempting imported equipment from value-added tax and value-added tax for foreign-invested enterprises to purchase domestic equipment will be abolished; Reduce the value-added tax rate of small-scale taxpayers to 3%; And restore the value-added tax rate of mineral products to 17%.

Legal basis: Article 22 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.