under normal circumstances, it is not allowed. Providing advertising services, the tax rate is 6%, and 17% VAT special invoices cannot be issued.

However, if the general VAT taxpayer who provides advertising services sells goods, and the applicable tax rate is 17%, VAT invoices can be issued at the rate of 17%, including special VAT invoices and general VAT invoices.

The implementation of special invoices for value-added tax is a key step in the reform of value-added tax. Unlike ordinary invoices, special invoices not only have the function of commercial vouchers, but also require buyers to pay value-added tax to sellers. It has the function of tax payment voucher. Extended information

Although some special invoices that have been issued have not been authenticated by the buyer, the buyer can also issue a notice, and the seller can re-invoice based on this. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices stipulates the following two situations:

(1) The special invoice cannot be authenticated due to the deduction of the invoice and the invoice.

(2) If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, and fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination.

Baidu Encyclopedia-Special VAT Invoice