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Legal Basis
Article 10 of the Provisions on the Use of Special VAT Invoices General taxpayers shall issue special invoices to the purchaser for the sale of goods or the provision of taxable labor services.
Special invoices shall not be issued for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special part for labor insurance), cosmetics and other consumer goods retailed by general taxpayers of commercial enterprises.
Small-scale VAT taxpayers who need to issue special invoices may apply to the competent tax authorities for issuing special invoices on their behalf.
Special invoices shall not be issued for the sale of tax-exempted goods, except as otherwise provided by laws, regulations and the State Administration of Taxation.