1, the net hall can query and print the electronic invoices of the last 6 months;

2. For the electronic invoice of one-time expenses, only the generated electronic invoice can be queried and downloaded;

3. If this month's electronic invoice is not downloaded for the first time, you can download and print it directly without generating it after clicking Query;

4. After downloading, you can print on any printer (the number of times is not limited), and its legal effect, basic use and usage regulations are the same as those of paper-based VAT invoices;

5. If the general VAT invoice supervised by the tax authorities has been printed in the business hall, the online office will no longer provide the electronic invoice for this month;

6. Business acceptance invoices refer to one-time expense invoices, such as fixed-line broadband material fees;

7. The setting of electronic invoice push information can be changed for many times, and there is no limit on the number of times.

Electronic invoices and paper invoices can be issued at the same time. If the drawer and the drawee of the electronic ordinary VAT invoice still need a paper invoice after issuing or obtaining the electronic invoice, they can print the format file of the electronic ordinary VAT invoice (color, black and white) by themselves, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the national tax authorities.

Provisional Regulations of the People's Republic of China on Value-added Tax Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate shall be the input tax.

The following input tax is allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) Value-added tax indicated in the special payment form for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, except for obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax calculated according to the purchase price of agricultural products and the deduction rate of 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax = purchase price * deduction rate

(4) Value-added tax indicated on the tax payment certificate of withholding tax obtained from the tax authorities or withholding agents for purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The items to be deducted and the adjustment of the deduction rate shall be decided by the State Council.