Article 10

General taxpayers selling goods or providing taxable services shall issue special invoices to the buyers.

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.

Article 11

Special invoices shall be issued according to the following requirements:

(a) the project is complete and consistent with the actual transaction;

(two) the handwriting is clear, and no line pressing or mistakes are allowed;

(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;

(4) It shall be issued according to the time when the VAT obligation occurs.

The buyer has the right to reject special invoices that do not meet the above requirements.

Extended data:

According to the regulations on the use of special VAT invoices:

Article 8

Under any of the following circumstances, the general taxpayer shall not receive and issue special invoices:

(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.

Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices