2. Relevant regulations:

Article 8 Under any of the following circumstances, a general taxpayer may not issue a special invoice for receiving and purchasing:

(a) the accounting is not perfect, and it is impossible to accurately provide the tax authorities with output tax, input tax, tax payable data and other relevant VAT tax information.

Other contents of the above VAT tax information shall be determined by the State Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

(2) Refusing to accept the tax authorities' handling of tax violations as stipulated in the Tax Administration Law.

(three) one of the following acts, after being ordered by the tax authorities to make corrections within a time limit, is still not corrected:

1. Falsely issuing special VAT invoices;

2. Printing special invoices privately;

3. Purchase special invoices from units and individuals other than the tax authorities;

4. Borrow special invoices from others;

5. Failing to issue special invoices in accordance with Article 11 of these Provisions;

6. Failing to keep special invoices and special equipment as required;

7. Failing to apply for the change and issuance of the anti-counterfeiting tax control system as required;

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

Under any of the above circumstances, if a special invoice has been purchased, the competent tax authorities shall temporarily withhold the balance of the special invoice and IC card.