1. Cultural and creative services are included in the pilot industry of camp reform, and special invoices for value-added tax are issued at a tax rate of 6%.
2. When issuing special VAT invoices on behalf of the agent, the agent must bring the following materials to the invoicing window of the tax service office: the approval form for invoicing (received by the competent tax authorities with comments), the tax certificate numbers of both parties, the tax payment vouchers and stamps (including the name, address, telephone number, tax registration certificate number, opening bank and account number) of the bank, taxpayer and the tax paid on behalf of invoicing. According to the size stipulated by the tax authorities).