Legal analysis: Value-added tax is a turnover tax levied based on the added value generated during the circulation of goods (including taxable services) as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods. Implement extra-price tax, that is, consumers will bear the burden. Taxes will only be levied if there is value-added, but no tax will be levied if there is no value-added.

Legal basis: "Tax Collection and Administration Law of the People's Republic of China" Article 21 The tax authority is the competent authority for invoices and is responsible for printing, purchasing, issuance, acquisition, custody, and Management and supervision of write-offs. Units and individuals shall issue, use and obtain invoices in accordance with regulations when purchasing and selling goods, providing or accepting business services, and engaging in other business activities. The management measures for invoices shall be stipulated by the State Council.