1. The lessor of the gas station needs to register with the tax authorities and apply for a special VAT invoice.

2. The lessor shall compare the taxable sales with the actual sales revenue, determine the confirmed taxable sales and pay the corresponding value-added tax.

3. When paying VAT, the lessor can enjoy certain VAT reduction or refund policies, such as tax refund on demand and tax exemption for small-scale taxpayers. Need to apply in accordance with the relevant provisions and measures of the state tax authorities, and issue a certificate of tax reduction/refund.