Catering, accommodation, entertainment and decoration.
In other words, VAT invoices obtained from consumption in the above four industries can participate in the lottery and exchange.
The following VAT ordinary invoices (hereinafter referred to as "ordinary invoices") cannot participate in the lottery:
(1) Negative number of ordinary invoice
(2) Issuing ordinary invoices on behalf of others;
(3) Ordinary invoices with the words "purchase" on the face;
(4) Ordinary invoices that have been invalidated at the time of the lottery;
(5) Ordinary invoices that have not participated in the lucky draw within 180 days from the date of invoice issuance;
(6) Ordinary invoices with face value below 20 yuan (excluding).
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.