Answer: According to Article 12 of the Measures for the Administration of the Collection of Value-added Tax at Refined Oil Retail Gas Stations (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order [2002] No.2), taxpayers who sell fuel cards and fuel vouchers to sell refined oil (hereinafter referred to as? Pre-sale unit? ) When selling fuel cards and vouchers, relevant accounting treatment shall be carried out in advance, and no value-added tax shall be levied.

Pre-sale units can issue ordinary invoices when selling fuel cards or fuel coupons. If the fuel purchase unit requests to issue a special VAT invoice, the user will issue a special VAT invoice to the fuel purchase unit according to the return record of the fuel card or fuel voucher after refueling with the card or fuel voucher. When the unit that accepts the fuel card or fuel voucher to sell the refined oil settles with the pre-sale unit, the unit that accepts the fuel card or fuel voucher to sell the refined oil issues a special VAT invoice to the pre-sale unit according to the actual settled fuel. ?

Therefore, when purchasing a fuel card, the fuel purchasing unit has obtained an ordinary VAT invoice that is not taxed, and after actual consumption, it can return the record with the fuel card or fuel voucher to apply for a special VAT invoice.