Legal analysis: General taxpayers are not allowed to purchase and use special VAT invoices under any of the following circumstances: (1) Accounting is not perfect, and it is impossible to accurately provide the tax authorities with output tax, input tax, tax payable data and other VAT-related 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. (two) refuses to accept the tax authorities to deal with the illegal tax acts stipulated in the "People's Republic of China (PRC) tax collection and management law". (3) Failing to make corrections after being ordered by the tax authorities to make corrections within a time limit in one of the following acts: ① Falsely issuing special invoices for value-added tax; (2) Printing special invoices for value-added tax without permission; ③ Purchase special VAT invoices from units and individuals other than the tax authorities; ④ Borrow special VAT invoices from others.

Legal basis: Article 19 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection. Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep books and accounts according to legal and valid vouchers.