1. In terms of invoice issuance, general VAT taxpayers can issue special VAT invoices, general VAT invoices and electronic general VAT invoices by themselves.
2. For small-scale VAT, taxpayers can only issue ordinary VAT invoices and electronic ordinary VAT invoices by themselves. If the other party needs special VAT invoices, they need to apply to the tax authorities for issuing them.
3. Other taxpayers, such as natural persons, can only issue special VAT invoices and ordinary VAT invoices on behalf of others.
4. As far as the drawee is concerned, special VAT invoices can only be issued to VAT taxpayers except natural persons, while ordinary VAT invoices can be issued to all drawees.