First of all, as long as the seller is a general taxpayer, the tax rate for issuing general VAT invoices and special VAT invoices is 17%, so there is no question of which ticket is overpaid.

Secondly, as a buyer, if it is a small-scale taxpayer, in principle, it can only accept general VAT invoices, but not special VAT invoices. Even if you receive a special ticket, you can't deduct it.

I estimate that there are three reasons why sellers are unwilling to offer special tickets:

1. The ordinary invoice originally issued by the seller is a fake ticket, which is not monitored by the tax bureau. If you change to a special ticket, the tax bureau will strictly monitor it, so even if you have to pay more taxes.

As a buyer, you are a small-scale enterprise, and there is little difference between the ordinary invoice and the special invoice, so there is no need to open a special ticket for you.

3. The number of special tickets issued by sellers is insufficient, so it should be reserved for bigger customers. (Less likely)

The other party has no loss. For the seller, both the ordinary invoice and the VAT invoice are 17% tax. For the buyer, the tax cannot be deducted from the ordinary invoice, but only from the VAT invoice.