1, which means that if the buyer is a general taxpayer, you can ask for a special VAT invoice. If it is a small-scale taxpayer or individual, issue an ordinary VAT invoice. After 24 hours of successful online banking recharge, ordinary invoice-type fuel card customers can bring their fuel card master card to any recharge outlet in the issuing city to issue ordinary invoices. For the fuel card with VAT invoice type, the customer's invoicing method remains unchanged. After the customer completes the refueling consumption and recharge, the special VAT invoice will be issued uniformly. The recharge card will issue a general invoice in the sales process, and the recharge card will not issue a recharge invoice for the fuel card.

2. According to Article 12 of the Administrative Measures of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax in Retail Gas Stations of Refined Oil, taxpayers who sell fuel cards and coupons to sell refined oil shall conduct relevant accounting treatment in the way of advance payment, and shall not levy value additional tax. Pre-sale units can issue ordinary invoices when selling fuel cards or fuel coupons.

3. If the oil purchasing unit requests to issue a special VAT invoice, the user should issue a special VAT invoice to the oil purchasing unit according to the return record of the fuel card or fuel voucher after refueling with a card or fuel voucher. When the unit that accepts the fuel card or fuel coupon to sell the refined oil settles the fuel fee with the pre-sale unit, the unit that accepts the fuel card or fuel coupon to sell the refined oil issues a special VAT invoice to the pre-sale sales unit, which is subject to the actual oil payment.

If a seller, a unit or individual that provides services or other business activities collects money for foreign business, the payee shall issue an invoice to the payer; When the payee or withholding agent makes payment, the payer shall issue an invoice to the payee. Pay attention to the following points when issuing invoices:

1 Before using the whole invoice, the seller should carefully check whether there are missing pages, typos, invoice supervision seals or unclear printing on the invoice sheet. When problems are found, they should be reported to the tax authorities for handling.

2. After all invoices are used, fill them in the numbered order, with complete items, true contents and clear handwriting. All copies should be copied and printed at one time, and the contents should be exactly the same. Completed invoices shall not be altered, altered or torn.

3. Invoices shall be filled in column by column within the prescribed time limit, and stamped with the financial seal of the unit or the special seal for invoices. Without the approval of the tax authorities, invoices for use shall not be issued, and the scope of use of professional invoices shall not be expanded by itself.

4. Units and individuals that issue invoices must issue invoices when business activities occur and business income is confirmed. No business shall be invoiced.

5. The seller shall issue invoices within the specified scope of use, and shall not buy, sell, lend, transfer or issue invoices on his behalf.

6. When the seller uses the electronic computer to issue invoices, it must be approved by the competent tax authorities, and use the off-machine invoices uniformly produced by the tax authorities. The stub issued is bound into a volume according to the serial number.