This Announcement is issued to regulate the tax collection and administration of export business (including the export of goods, cross-border sales of services and intangible assets, collectively referred to as "export business") in Zhejiang Province (excluding Ningbo), and to clarify the rules for issuing ordinary VAT invoices for export business. The main contents are as follows:

• Taxpayers who conduct eligible export businesses may issue ordinary VAT invoices based on actual circumstances, unless otherwise stipulated by the State.
• Standards for Invoice Filing

1. "Tax Rate" column: For VAT refund (exemption) businesses, select "0%"; for tax-exempt businesses, select "Tax-exempt"; for taxable businesses, fill in the applicable tax rate or levy rate.
2. Purchaser Information: For overseas purchasers, the "Name" field is mandatory, while the "Unified Social Credit Code/Taxpayer Identification Number" may be left blank; for domestic purchasers, all information shall be completed in full.
3. "Unit price" and "Amount" column: Fill in the amounts converted into RMB.
4. "Remarks" column: State "Export Business" and fill in the total foreign currency sales amount and the corresponding currency.

• Special Business Invoicing: For processing with supplied materials, the Amount column shall be filled with the processing fee income converted into Renminbi (RMB); for taxable processing with imported materials, the invoice shall be issued in two separate lines, separately specifying the tax-exempt bonded imported materials and the corresponding content for differential taxation.