Legal subjectivity:

Ordinary invoices and VAT invoices are different in many aspects. Ordinary invoices can be purchased by all kinds of taxpayers, but special VAT invoices can only be purchased by ordinary VAT taxpayers, but not by taxpayers. Specifically, it is different from the invoice user's face content, joint number, function and printing agency. Article 2 of the Measures for the Administration of Special Invoices for Value-added Tax: Special invoices are invoices issued by general taxpayers of value-added tax (hereinafter referred to as general taxpayers) for selling goods or providing taxable services, and are used by buyers to pay the value-added tax and deduct the value-added tax input according to the relevant provisions of value-added tax. Legal objectivity:

Provisional Regulations of the People's Republic of China on Value-added Tax Article 21 In case of taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Under any of the following circumstances, special invoices for value-added tax shall not be issued: (1) the buyer of taxable sales behavior is an individual consumer; (2) Tax exemption provisions apply to taxable sales.