VAT invoices can be issued for music production fees.

Music copyright fees are generally calculated based on area, and the specific amount is agreed upon by both parties. If someone else's work is used in a performance, the performer (actor, performance unit) should obtain permission from the copyright owner and pay remuneration. Special value-added tax invoices are produced, designed and printed under the supervision of the State Administration of Taxation. They are only available for purchase by general taxpayers of value-added tax. They serve as important accounting documents for taxpayers to reflect economic activities and also record the tax obligations of sellers and purchasers. The legal proof of the cargo's input tax; it is an important and decisive legal special invoice in the calculation and management of value-added tax.

The implementation of special VAT invoices is a critical step in the VAT reform. Different from ordinary invoices, they not only have the function of commercial vouchers, but also require the purchaser to declare tax on the invoice. The seller pays the VAT. It has the function of tax payment certificate. More importantly, special VAT invoices connect all links from the initial production to final consumption of a product, maintaining the integrity of the tax and reflecting the role of VAT. The special value-added tax invoice is a commercial voucher. Since tax deduction is implemented based on the invoice, the buyer has to pay the value-added tax to the seller. Therefore, it is also a tax payment voucher, which serves as the basis for the seller’s tax liability and the buyer’s input tax. The role of legal certification.

Article 22 of the "Invoice Management Measures of the People's Republic of China" shall be issued in accordance with the prescribed time limit, sequence and columns, all copies must be issued truthfully at one time, and shall be stamped with a special invoice seal .

No unit or individual may engage in the following acts of false invoicing:

(1) Issuing invoices for others or for oneself that are inconsistent with actual business operations;

(2) Allowing others to issue invoices for themselves that are inconsistent with the actual business operations;

(3) Introducing others to issue invoices that are inconsistent with the actual business operations.

Article 29 Units and individuals that issue invoices shall store and keep the invoices in accordance with the regulations of the tax authorities and shall not destroy them without authorization. The invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the storage period expires, it will be destroyed after inspection by the tax authorities.