Special VAT invoices must be purchased by designated personnel. When purchasing, you should use the VAT invoice purchase book and the old invoices that have been used up in the previous purchase. According to the principle of checking old invoices and purchasing new invoices, taxpayers can purchase them on demand without violating relevant tax laws and regulations. The purchase basis of ordinary invoices is the ordinary invoice purchase book and the old invoices used in the previous purchase. According to the principle of checking the old and buying the new, taxpayers do not violate relevant tax laws and regulations.

Taxpayers refer to full-time tax refund personnel in export enterprises approved by tax authorities. Export enterprises should set up full-time or part-time personnel to handle export tax rebates, which are referred to as tax collectors for short. After passing the training and examination by the tax authorities, they will be issued a Tax Collector's Certificate.

A person without a taxpayer's certificate may not handle the export tax rebate business. When an enterprise replaces a tax collector, it shall promptly notify the tax authorities in charge of its tax refund business to cancel the original tax collector's certificate. If it fails to notify in time, the enterprise shall be responsible for all tax refund activities and responsibilities with the tax authorities after replacing the original taxpayer.