If VAT should be paid in accordance with the provisions of the tax law, the enterprises affiliated to State Grid Corporation of China can calculate and collect VAT tax according to the simple method of VAT taxation, and issue ordinary invoices at the same time; According to the tax law, you can enjoy the policy of exemption from value-added tax, and the enterprises affiliated to State Grid Corporation can directly issue ordinary invoices.
System notification
According to the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Value-added Tax Policy for Photovoltaic Power Generation (Caishui [20 13] No.66), the enterprises affiliated to State Grid Corporation should pay taxes on the sales of power products by power generation users.
Among them, the development needs and construction conditions of distributed photovoltaic power generation in various regions, and the total balance and annual guidance scale management are implemented for projects that need state funding subsidies. Projects that do not require state financial subsidies are not included in the scope of annual guidance scale management.
Reference to the above contents: State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) —— On the issue of issuing invoices for power products of distributed photovoltaic power generation projects.