(1) The accounting is not perfect, that is, the output tax amount, input tax amount and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.

(2) Failing to accurately provide the tax authorities with the output tax amount, input tax amount, tax payable data and other relevant VAT tax information. The above-mentioned other contents related to VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.

(3) Those who have committed the following acts and have not been corrected within a time limit after being ordered by the tax authorities:

1, privately printing special invoices;

2. Buy special invoices from individuals or units other than tax authorities;

3. Borrow special invoices from others;

4. Providing false special invoices to others;

5. Failing to issue special invoices according to the requirements of Article 5 of these Provisions;

6. Failing to keep special invoices as required;

7. Failure to declare the purchase, use and storage of special invoices in accordance with the provisions of Article 16 of these Provisions;

8. Failing to accept inspection by the tax authorities as required.

Extended data:

Under normal circumstances, the number of invoices that an enterprise has just collected is 25. If it is not enough, it can apply for increment or edition.

Increment: It is suitable for companies with low amount but large billing volume, such as small shops.

Edition addition: It is suitable for enterprises with high customer unit price, which are characterized by large amount but relatively small amount of invoicing.

General taxpayers selling goods (including goods deemed to be sold), taxable services and non-taxable services that should be subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT (hereinafter referred to as sales taxable items) must issue special invoices to the buyers.

Special invoices may not be issued under the following circumstances: special invoices may not be issued for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance parts) and cosmetics retail by general taxpayers of commercial enterprises.

Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws, regulations and State Taxation Administration of The People's Republic of China.

Baidu encyclopedia-special invoice for value-added tax