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How to open the training fee for special VAT invoice?
A: Small-scale taxpayers apply to the tax bureau for a levy of 3%;

The applicable tax rate for general taxpayers is 6%.

First of all, it must be genuine, and false training invoices are not allowed;

Two, the ticket collector should make training records, training records should include: training time, place, teacher, training form, training content and other related information;

Third, the billing party must have professional training teachers and conditions.