Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices:

(1) The accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.

(2) Failing to provide the tax authorities with accurate information on VAT payment such as output tax, input tax and tax payable.

Extended data:

After purchasing special equipment, general taxpayers should hold the Application Form for Maximum Invoice Limit and the Invoice Purchase Book to the competent tax authorities for initial issuance.

The term "initial issuance" as mentioned in these Provisions refers to the act that the competent tax authorities load the following information of general taxpayers into blank tax cards and IC cards.

(a) the name of the enterprise;

(2) the tax registration code;

(3) billing limit;

(4) the amount of tickets purchased;

(5) The name and password of the ticket purchaser;

(6) Number of billing machines;

(seven) other information stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

Where the information listed in items 1, 3, 4, 5, 6 and 7 changes, the general taxpayer shall apply to the competent tax authority for change of certification; If the information changes for the second time, it shall apply to the competent tax authorities for cancellation of issuance.

Article 7

General taxpayers receive and purchase special invoices with invoice receiving and purchasing book, IC card and identity certificate of the agent.

Article 8

Under any of the following circumstances, the general taxpayer shall not receive and issue special invoices:

(a) the accounting is not perfect, and it is impossible to accurately provide the tax authorities with output tax, input tax, tax payable data and other relevant VAT tax information. Other contents of the above VAT tax information shall be determined by the State Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

(2) Refusing to accept the tax authorities' handling of tax violations as stipulated in the Tax Administration Law.

(three) one of the following acts, after being ordered by the tax authorities to make corrections within a time limit, is still not corrected:

1, falsely issuing special VAT invoices;

2. Printing special invoices privately;

3. Purchase special invoices from units and individuals other than the tax authorities;

4. Borrow special invoices from others;

5. Failing to issue special invoices in accordance with Article 11 of these Provisions;

6. Failing to keep special invoices and special equipment as required;

7. Failing to apply for the change and issuance of the anti-counterfeiting tax control system as required;

8. Failing to accept the inspection by the tax authorities as required.

Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices