2. Barter is a special trading activity, which means that buyers and sellers do not settle accounts in currency, but settle accounts with each other in the same price, so as to realize the trading of goods. Barter parties should purchase and sell, calculate sales and output tax with the goods issued, and calculate input tax and input tax with the goods received.

3. It should be noted that in barter activities, legal invoices should be issued separately. If the goods received cannot obtain the corresponding special VAT invoice or other legal invoice, the input tax cannot be deducted.