Our company directly donated a batch of self-produced goggles free of charge to the hospital that undertook the task of epidemic prevention and control for the prevention and control of the new crown

Our company directly donated a batch of self-produced goggles free of charge to the hospital that undertook the task of epidemic prevention and control for the prevention and control of the new crown epidemic, how should we issue invoices? Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that a taxpayer shall not issue VAT invoices if the taxable sales behavior applies to the tax exemption provisions. Your company cannot issue special VAT invoices but can issue ordinary invoices for the VAT-exempted behaviors that comply with the Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policies on Donations to Support the Prevention and Control of the Pneumonia Epidemic Infected by a New Type of Coronavirus (No. 9 of 2020). If your company is to open the ordinary invoice with the tax rate or collection rate column, you should fill in the tax rate or collection rate column "tax exemption".