Value-added tax invoice is also a kind of invoice, and enterprises with the qualification of general VAT taxpayers can apply for the purchase of VAT invoices from the competent state tax department and issue them through the anti-counterfeit tax-control system. Enterprises with the qualification of general VAT taxpayer can offset VAT with VAT invoices. Special invoice is the abbreviation of "VAT special invoice". It is the invoice issued for the sale of goods subject to VAT. After the implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China, it is issued for the use of enterprises to ensure the implementation of the system of tax credit on the basis of VAT invoices, which is an out-of-the-money tax. Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers with the sales amount and output tax amount stated respectively. The use of special invoices as deduction vouchers is limited to general taxpayers whose purchasing and selling parties are both VAT payers.