According to the regulations of State Taxation Administration of The People's Republic of China, whether it is an ordinary invoice or a VAT invoice (non-book goods), JD.COM, as a general taxpayer, needs to pay tax points (different categories need to pay different tax points). If the ordinary invoice is lost and returned, the original invoice is required. If there is no original invoice, the tax paid shall be deducted:

1. Deduct 6.34% from services provided by JD.COM and virtual goods downloaded from e-books and digital music;

2. Deduction of audio and video, grain, edible vegetable oil, fresh milk, feed, fresh meat and fresh eggs12.88%;

3. Deduct non-books, audio and video, services, virtual goods and extended warranty 16.27%.

Note: Books and commodities without invoices are no longer subject to tax deduction.