General taxpayers should use special invoices through the VAT anti-counterfeiting tax control system (hereinafter referred to as the anti-counterfeiting tax control system). Use, including receiving and purchasing, issuing, cancellation and authentication of paper invoices and their corresponding data messages.

Special invoices are invoices issued by general taxpayers of value-added tax (hereinafter referred to as general taxpayers) for selling goods or providing taxable services, and are the vouchers for buyers to pay the value-added tax and deduct the input tax of value-added tax according to the relevant provisions of value-added tax.