There are two situations for issuance of simplified tax calculation invoices, one is the issuance of special VAT invoices, and the other is the issuance of ordinary VAT invoices. Except for circumstances that prohibit the issuance of special VAT invoices, special VAT invoices or ordinary invoices can be issued.

Except for the following circumstances, special invoices can be issued for taxable items that are subject to the simplified tax calculation method:

1. Sales of non-clinical uses by plasmapheresis stations for general VAT taxpayers Human blood chooses simple tax calculation.

2. If a taxpayer sells used goods, the value-added tax shall be levied at a reduced rate of 3% and a reduced rate of 2% according to the simplified method.

3. A taxpayer is a small-scale taxpayer when purchasing or making fixed assets, and then sells the fixed assets after being recognized as a general taxpayer.

4. A general taxpayer of value-added tax has taxable behavior of collecting value-added tax according to the simplified method, and sells fixed assets that cannot be deducted according to regulations and the input tax has not been deducted.

5. A special invoice can be issued if you give up the tax reduction.

6. Special value-added tax invoices are not allowed for the transfer of financial products.