When requesting a special invoice, there is no need to provide proof materials to prove the general taxpayer. When a taxpayer issues a special ticket, it is not necessary to ask the other party for the certificate of a general taxpayer. If you meet an enterprise that insists on the proof materials of ordinary taxpayers, how to provide them? VAT general taxpayer retention registration form. The Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Matters Concerning the Registration and Management of VAT General Taxpayers (Announcement No.6 of State Taxation Administration of The People's Republic of China, 20 18) stipulates that the VAT General Taxpayer Registration Form returned to the taxpayer after examination by the tax authorities can be used as evidence to prove that the taxpayer has become a VAT general taxpayer.