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.
General taxpayers shall not issue special VAT invoices under the following circumstances:
(1) Selling goods, services, intangible assets or real estate to consumers;
(2) Exemption from VAT is applicable, except for state-owned grain enterprises;
(3) No special VAT invoice shall be issued for government funds or administrative fees charged by the entrusting party for providing brokerage services;
(four) to provide tourism services, the difference between accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid to other tourism companies shall not be deducted, but ordinary invoices may be issued;
(5) No special VAT invoice shall be issued for the transfer of financial commodities;
(6) In the old tangible movable property financing sale and leaseback service contract, when the balance after deducting the principal is selected as the sales amount, the principal of the tangible movable property price charged to the lessee shall not be issued with a special VAT ticket, but with an ordinary invoice;
(7) Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics that are retailed by general taxpayers of commercial enterprises shall not issue special invoices.
Provisions on the use of special invoices for value-added tax Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.
Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.
Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf.
Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.