Announcement No.4 of 20 17 in State Taxation Administration of The People's Republic of China, it is true that small-scale taxpayers who provide forensic consulting services can issue special VAT invoices by themselves.

"If special invoices need to be issued, they can be issued by themselves through the new VAT invoice management system, and the competent national tax authorities will no longer issue them for them."

Although I said "yes", I also lost the qualification to open it on behalf of you. The national tax bureau can use this document to be fair and square and not open a special VAT invoice for you.

Therefore, the correct understanding is that taxpayers of forensic consulting services, if they want to issue special tickets, "must" issue their own special VAT invoices.