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Can I issue a special VAT invoice for family planning products?
Family planning supplies can issue special invoices for value-added tax, and general taxpayers of medical services can issue special invoices for value-added tax when taxable behavior occurs. Medical service refers to providing medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning and other services. Family planning products belong to medical services, so special VAT invoices can be issued.

According to the relevant policies of camp reform, life service is a variety of service activities to meet the daily needs of urban and rural residents. Life service industry includes cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services. The life service industry of the pilot camp reform mainly involves the following tax items:

I. Cultural and sports services

1. Cultural services refer to various services provided to meet the needs of public cultural life. Including: literary and artistic creation, cultural performances, cultural competitions, library books and materials lending, archives management, cultural relics and intangible heritage protection, organization of religious activities, scientific and technological activities and cultural activities, and provision of places for sightseeing.

2. Sports service refers to organizing sports competitions, sports performances and sports activities, as well as providing sports training, sports guidance and sports management.

Second, education and medical services.

1. Education service refers to the business activities that provide academic education services, non-academic education services and educational auxiliary services.

2 academic education service refers to the business activities of organizing teaching and issuing corresponding academic certificates in accordance with the enrollment and teaching plan determined or recognized by the education administrative department. Including primary education, junior high school education, senior high school education, higher education and so on.

3. Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.

4. Educational auxiliary services, including education evaluation, examination, enrollment and other services.

5. Medical services refer to services such as medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning and epidemic prevention, as well as the business of providing medicines, medical materials and devices, ambulances, ward accommodation and meals related to these services.

Third, tourism and entertainment services.

1. Tourism service refers to the business activities of organizing and arranging transportation, sightseeing, accommodation, catering, shopping, entertainment, business and other services according to the requirements of tourists.

2. Entertainment services

Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling and entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts).

Fourth, catering and accommodation services.

1. Catering service refers to the business activities of providing catering services to consumers by providing both catering and catering places.

2. Accommodation service refers to the activities of providing accommodation and supporting services. Including hotels, guesthouses, guest houses, resorts and other business accommodation services.

Verb (abbreviation of verb) daily service for residents

Residents' daily services mainly meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography and printing.

Other life services of intransitive verbs

Other life services refer to life services other than cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services and residents' daily services.