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Format - e-fapiao - fully digitalised special VAT e-fapiao and fully digitalised general VAT e-fapiao
Archival period - Minimum 10 years
Mandates
Pilot programs of e-fapiao for selected taxpayers in certain provinces (Shanghai, Guangzhou, Foshan, Guangdong-Macao, Beijing, Jiangsu, Zhejiang, Shandong and Xuhui District).