The tax law does not stipulate that general taxpayers are not allowed to issue VAT invoices for the sale of goods or taxable services to individual households. Therefore, if a general taxpayer enterprise sells goods or taxable services to a self-employed person, if the self-employed person is a general taxpayer, it should issue a special VAT invoice to the other party; if the self-employed person is not a general taxpayer, in order to avoid the situation of retained votes, it should issue a general VAT invoice to the other party.

The People's Republic of China and the State Invoice Management Measures, Article 15 of the need to purchase invoices of the units and individuals, should hold tax registration documents, the identity of the operator, in accordance with the provisions of the State Council, the competent tax authorities of the invoice seal of the seal, the competent tax authority for invoice purchase formalities. The competent tax authorities shall confirm the types and quantities of invoices to be purchased, as well as the manner of purchase, according to the business scope and scale of the purchasing units and individuals, and shall issue the invoice purchasing book within five working days. Units and individuals to purchase invoices, should be in accordance with the provisions of the tax authorities to report the use of invoices, the tax authorities shall be in accordance with the provisions of the inspection.