1. Individual consumers cannot obtain special invoices for value-added tax, and the buyer of taxable sales behavior is an individual consumer or taxable sales behavior is subject to tax exemption.

2. The single-use card issuing enterprise or card selling enterprise sells single-use cards or accepts the advance funds obtained by the single-use card holders, and does not pay VAT. Value-added tax shall not be paid for the equivalent RMB funds obtained by the payment institution from the sale of multi-purpose cards, or for the recharge funds obtained by the holders of multi-purpose cards.

3. Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include the wages paid to employees of client units on their behalf and the social insurance and housing accumulation fund paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not be invoiced for special value-added tax.

4. The taxpayer is a small-scale taxpayer when purchasing or making fixed assets, and sells the fixed assets after being recognized as a general taxpayer. The general taxpayer of value-added tax collects the taxable value-added tax according to the simple method, and sells the fixed assets that cannot be deducted and the input tax is not deducted according to the regulations.

5. No special VAT invoice shall be issued for diamond export.

6. A commercial enterprise may not issue special invoices for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance parts) and cosmetics.

7. General taxpayers selling self-developed real estate projects to other individuals are not allowed to issue special VAT invoices. Taxpayers provide financing after sale and leaseback services, and the principal of tangible movable property price collected from the lessee is not allowed to issue special VAT invoices, but ordinary invoices can be issued.

Extended information:

Article 1 of the Provisions on the Use of Special VAT Invoices? General taxpayers selling goods or providing taxable services shall issue special invoices to the buyers.

General taxpayers in commercial enterprises may not issue special invoices for cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance parts), cosmetics and other consumer goods.

if a small-scale VAT taxpayer needs to issue a special invoice, he may apply to the competent tax authority for issuing it on his behalf.

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

Under any of the following circumstances, special invoices for value-added tax shall not be issued:

1. Selling goods to consumers, providing taxable services or engaging in taxable activities;

2. Where the provisions on VAT exemption apply to the sale of goods, provision of taxable services or occurrence of taxable acts, unless otherwise stipulated by laws, regulations and State Taxation Administration of The People's Republic of China;

3. Some of the provisions of the simple collection policy of value-added tax are applicable:

① The simple collection of human blood for non-clinical use is selected by the general VAT taxpayer.

② Taxpayers who sell secondhand goods are subject to VAT at the rate of 3% reduced by 2% in a simple way.

③ Taxpayers selling their used fixed assets are subject to the simple method of levying VAT at the rate of 3% minus 2%.

taxpayers who sell their used fixed assets and apply the simple method of levying value-added tax at a rate of 3% minus 2% can give up tax reduction and pay value-added tax at a rate of 3% according to the simple method, and can issue special invoices for value-added tax.

④ other circumstances stipulated by laws, regulations and State Taxation Administration of The People's Republic of China.

References:

Baidu Encyclopedia-Special VAT Invoice

Baidu Encyclopedia-Provisions on the Use of Special VAT Invoice.