yes. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice.

it has the function of tax payment voucher. The special VAT invoice links all the links between the initial production and the final consumption of a product, which keeps the integrity of tax and embodies the role of VAT. Extended data

First copy: stub copy, which the seller keeps for future reference.

second copy: invoice copy, accounting voucher for payment made by the buyer.

triple: tax deduction coupon, with the buyer as the tax deduction voucher.

quadruple: bookkeeping couplet, which is used by the seller as the bookkeeping voucher for sales.

among them, the invoice copy is used as the bookkeeping voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as a certificate submitted by the buyer to the competent tax authorities for certification and retention for future reference; The bookkeeping voucher is used as the bookkeeping voucher for the seller to calculate the sales revenue and VAT output tax. Other joint purposes shall be determined by the general taxpayer.

Baidu Encyclopedia-Special VAT Invoice