After the camp reform, the original local tax invoice can be used until June 30th, 20 16. In special circumstances, the use period can be appropriately extended by the provincial State Taxation Bureau, not later than August 3rd, 20 16. VAT invoices can only be collected after the local tax invoices have been paid off. It is suggested that the original local tax invoice be cancelled and the VAT invoice be used for production and operation.

1, State Taxation Administration of The People's Republic of China's "Announcement on Issues Concerning Tax Collection Management in the Pilot Project of Changing Business Tax to Value-added Tax" (State Taxation Administration of The People's Republic of China Announcement No.20 16 No.23) stipulates that the local tax authorities will no longer issue invoices to the pilot taxpayers from May/20 1 6. The pilot taxpayers have received the invoices printed by the local tax authorities and the invoices printed with their own names, and can continue to use them until June 30th, 20 16. In special circumstances, the use period may be appropriately extended as determined by the Provincial State Taxation Bureau, and the latest time shall not exceed August 3rd, 20 16.

2. State Taxation Administration of The People's Republic of China's Notice on Further Strengthening the Management of National Tax and Local Tax Invoices after the VAT Reform (Tax General Letter [2016]192) III. On the cancellation of invoices issued by local tax authorities:

Taxpayers who collect invoices from the national tax authorities for the first time must hand in the invoices issued by the local tax authorities before they can collect them; All taxpayers who have received invoices in the national tax authorities shall hand in the invoices issued by the local tax authorities.