It is necessary to put on record the special tax-free ticket for the demolition compensation received by the enterprise, and indicate the demolition compensation in the remarks when invoicing. The demolition compensation fees obtained by the demolished enterprises, including land compensation and housing compensation, belong to the scope of VAT taxation and the scope of invoicing according to the Measures for the Administration of Invoices. Demolition enterprises should take invoices as pre-tax deduction vouchers.

which industries need VAT exemption filing:

Taxpayers who provide the following cross-border services should go through the formalities of tax exemption filing for cross-border services at the competent tax authorities:

1. Engineering exploration and exploration services for engineering and mineral resources abroad.

2. Conference and exhibition services where the conference and exhibition venue is overseas.

3. warehousing services with overseas storage locations.

4. Tangible movable property leasing service for the use of the subject matter abroad.

5. Distribution and broadcasting services of radio, film and television programs (works) provided overseas.

6. International transportation and Hong Kong, Macao and Taiwan transportation services that have not obtained relevant qualifications, or that are subject to simple taxation methods.

7. provide research and development services and design services applicable to simple tax calculation methods to overseas units.

a. Technology transfer services, technical consulting services, contract energy management services, software services, circuit design and testing services, information system services, business process management services, trademark copyright transfer services, intellectual property services, aviation services, port and dock services, freight passenger station services, salvage services, freight forwarding services and customs declaration services.

loading and unloading services, authentication services, authentication services, consulting services, radio, film and television program (works) production services, ocean transportation time charter services, ocean transportation journey charter services, and air transportation wet lease services.

B. Advertising services where advertisements are placed overseas.