Financial leasing must provide invoices. For financial leasing, because the policy does not stipulate that special invoices shall not be issued, the lessor can issue special invoices for value-added tax in full. That is, full billing, differential tax payment and full deduction. After-sale leaseback financing difference (deduction) does not stipulate that special invoices for value-added tax shall not be issued, and taxpayers shall not be deducted when purchasing loan services, and only ordinary invoice difference can be issued.