The Notice of State Taxation Administration of The People's Republic of China on the Issue of Discount Deducting VAT Taxable Sales (Guo Shui Han [2010] No.56) stipulates: "Article 2 (2) of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Provisions on Certain Specific Issues of VAT (Guo Shui Fa [1993]154). Taxpayers sell goods at a discount, and the sales amount and discount amount are indicated on the same invoice, which means that the sales amount and discount amount are indicated in the' amount' column of the same invoice, and VAT can be levied according to the discounted sales amount.