1. Two kinds of toll electronic invoice: taxable invoice means the invoice with the word"toll"marked on the top left corner, and tax rate or collection rate showed on the column"applicable rate"; If not, it shall be non-taxable invoice

2. Other regulation on toll electronic invoice:
a. After obtaining the invoices complied with the regulation, the VAT general taxpayers shall inquire and select the deductible invoice through the VAT confirmation platform in their respective province (district, city) within 360 days from the date of invoice
b. For those special taxpayers who can not log on the platform, they can directly go to the service hall of the competent tax authorities with their VAT issuing equipment. The tax officers will confirm the deductible invoice on behalf of them via the platform on tax authorities computer port

3. VAT input must be recorded on the column"certificated VAT"of VAT Returns