Car rental industry can issue special invoices for value-added tax, and car rental industry can issue special invoices for value-added tax. Car rental industry belongs to tangible movable property leasing. When the rental service sales amount reaches 5 million yuan (including 5 million yuan) for 12 months, it must be registered as a general VAT taxpayer. After becoming a general taxpayer, you can issue your own special VAT invoice with the applicable tax rate of 17%. Before registering as a general taxpayer, you can apply to the competent tax authorities for issuing a special VAT invoice with a collection rate of 3%.