From July 1 2007, the income from scientific research, technology and judicial expertise consulting services provided by the school will be collected in a simple way, and the tax rate of VAT invoices issued will be 3% (the original 6%), and the input VAT will no longer be deducted. At the same time, the expenses arising from scientific research and technology, forensic consulting and other businesses can only be reimbursed by obtaining VAT invoices.
Other services provided by the school (except scientific research and technology, forensic consulting services) still issue VAT invoices at the rate of 6%, and the VAT invoices obtained by them are reimbursed and deducted according to regulations.