1. Taxpayers selling goods shall obtain the ownership of the goods on the special VAT invoice issued by taxpayers, including direct purchase and "selling before buying". The so-called "selling before buying" means that taxpayers sell goods to the next home first and then buy goods from the last home.

Second, it is common to carry out business activities by means of affiliation in social and economic life. How to apply this announcement to affiliated needs to be determined according to different situations. First, if a related party sells goods or provides VAT taxable services or taxable services to taxpayers in the name of a related party, the related party shall be the taxpayer. As a seller of goods or a provider of taxable services and taxable services, related parties issue special invoices for value-added tax to payers in accordance with relevant regulations, which belongs to the circumstances stipulated in this announcement. Second, if the related party sells goods or provides VAT taxable services or taxable services to taxpayers in its own name, and the related party has nothing to do with this business, the related party shall be the taxpayer. In this case, this announcement does not require related parties to issue special VAT invoices to paying taxpayers for this business.

Three, this announcement is to make it clear that some behavior of taxpayers does not belong to falsely issuing special VAT invoices. The purpose is to protect the national tax security and safeguard the legitimate rights and interests of taxpayers. In other words, this announcement only defines that a taxpayer's behavior does not belong to falsely issuing special invoices for value-added tax, which does not mean that it is either one or the other. From this announcement, it cannot be inferred that the behavior that does not meet the three situations is a false issuance. For example, a normal R&D enterprise signed an R&D contract with its customers, charged R&D fees and issued a special invoice, but the R&D service has not yet occurred or been completed. In this case, R&D enterprises cannot be judged to falsely issue special VAT invoices just because this announcement states "selling goods or providing VAT taxable services to drawee taxpayers".