Legal analysis: For the special VAT invoice, you can pay the tax less than the VAT on the special VAT invoice to the tax bureau. Ordinary invoices cannot be deducted from input tax, so enterprises generally need to obtain special VAT invoices when purchasing raw materials and goods. However, if it is a small fee, the drawer, especially the retail enterprises with infrequent business contacts, may not be willing to issue special VAT invoices. The cost of special VAT invoices is higher than that of ordinary invoices, and when issuing special VAT invoices, you should inform the drawer of the detailed tax number, company name, address, bank and other information before the other party can issue them. If the other party is a small-scale taxpayer, the special VAT invoice has to be issued by the tax bureau.

Legal basis: Article 9 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (the State Council Order No.538 of the People's Republic of China) stipulates: "If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or relevant provisions of the the State Council tax authorities, the input tax shall not be deducted from the output tax."

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.