What are the invoice tax items for badminton service?

Sports service.

Because playing badminton belongs to sports and entertainment activities, it is necessary to issue invoices for sports services.

Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.