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Confirmation Items Before Invoicing\n1. **Tax Liability**  \nIf the lessee is an individual or a small-scale enterprise, additional taxes may be required for invoicing; if cooperating with a regular company, taxes are usually included in the quoted price. **It is recommended to confirm in writing with the lessee in advance whether the fees include taxes** to avoid subsequent disputes.\n\n2. **Invoice Type Selection**  \nDetermine the invoice type based on the taxpayer status of the purchaser:  \n- **General taxpayers**: A **value-added tax (VAT) special invoice** (which allows for input tax deduction) must be issued;  \n- **Non-general taxpayers**: A **VAT ordinary invoice** is sufficient.\n\n### II. Invoicing Process and Key Points\n1. **Filling in Basic Information**  \nAccurately fill in the **company name, taxpayer identification number, address, and phone number** in the “Purchaser” section of the invoice, ensuring consistency with tax registration. For individual rentals, the individual's name and ID number (as required in some regions) must be filled in.\n\n2. **Clarifying Service Content**  \nIn the “Goods or Taxable Services” section, **clearly describe it as “Rental of Mobile Toilets”** to avoid vague terms (such as “service fees”). If additional services like transportation and installation are included, they must be listed separately or noted as “including transportation and installation.”\n\n3. **Amount and Tax Rate Calculation**  \n- **Amount**: Fill in the actual rental fee, which must be consistent with the contract amount;  \n- **Tax Rate**: For general taxpayers, the rental service is subject to a **6% or 9% tax rate** (depending on the nature of the leased item), while small-scale taxpayers are subject to a **1% or 3% collection rate** (with adjustments possible for preferential tax rates during the pandemic). **Be sure to verify the latest tax regulations**.\n\n4. **Seal and Delivery**  \n- The invoice must be stamped with the **company seal or financial seal of the lessor**, as well as the **special invoice seal issued by the tax authority**;  \n- When delivering, verify the invoice code, number, amount, and other information to ensure no alterations or errors.\n\n### III. Compliance Considerations\n1. **Principle of Authenticity**  \nThe content of the invoice must be consistent with the actual services provided. **Issuing false invoices (such as issuing invoices without actual services) is prohibited**.\n\n2. **Completeness Requirements**  \nAll required fields (such as bank account information) must be filled in completely to avoid invoice invalidation due to missing information.\n\n3. **Legal Risk Avoidance**  \nIf the lessor refuses to issue an invoice or provides a false invoice, you can **report to the local tax authority** (phone number 12366) to protect your rights.\n\n**Tip**: It is recommended to sign a written contract before renting, clarifying invoicing terms (such as tax rate and timing), and retaining payment vouchers, service records, and other evidence for tax verification 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