Tax-free invoices generally refer to tax-free invoices issued by units that enjoy preferential treatment of exemption from value-added tax.

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the goods enjoying the value-added tax exemption policy include self-produced agricultural products, contraceptives and utensils, used books, imported instruments and equipment directly used for scientific research, scientific experiments and teaching, imported materials and equipment provided free of charge by foreign governments and international organizations, goods directly imported by disabled people's organizations, and goods sold for personal use. The above VAT exemption items must be issued with general VAT invoices, and special VAT invoices are not allowed.