Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices.

(1) The accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.

(2) Failing to provide the tax authorities with accurate information on VAT payment such as output tax, input tax and tax payable. Other contents related to the above-mentioned VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.

(3) The goods sold are all duty-free goods.

If the general taxpayer under the above circumstances has received and used the special invoice, the tax authorities shall collect the special invoice for the balance.

Legal basis: Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Article 17 The use of invoices as mentioned in Article 15 of the Measures refers to the receipt and storage of invoices and related invoicing materials.

Article 18 When selling invoices, the tax authorities shall collect labor cost management fees according to the approved charging standards, and issue receipts to the ticket purchasing units and individuals. Measures for the collection and payment of invoice costs shall be implemented in accordance with relevant state regulations.