Legal analysis: individuals can't go to the tax bureau to issue special invoices. 1. No special VAT invoice shall be issued to individuals. 2. No individual may apply for issuing special VAT invoices on behalf of individuals. 3. No individual may apply for issuing special VAT invoices on behalf of goods, providing taxable services or providing taxable services, but only ordinary VAT invoices.

Legal basis: Article 205 of the Criminal Law of the People's Republic of China falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property. Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.