If the seller of second-hand fixed assets is an individual, according to the provisions of value-added tax, the second-hand goods sold by individuals are tax-free, and the seller should be required to bring his ID card to the tax bureau to apply for issuing tax-free invoices on his behalf.

The sale of second-hand fixed assets is an enterprise, and invoices can be issued according to the tax law, including special invoices for value-added tax. If the enterprise selling second-hand fixed assets is unwilling to issue an invoice, it means that the other party wants to evade taxes. As a buyer, you should explain your own interests, or increase the price appropriately, and then ask the other party to issue an invoice, otherwise don't buy.