What is the special VAT invoice in Anhui? The details are as follows: The special VAT invoice is supervised and printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and is only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management. The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.

Legal objectivity:

"Measures for the Administration of Invoices" Article 7 Special VAT invoices shall be printed by enterprises determined by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission. "Measures for the Administration of Invoices" Article 8 An enterprise that prints invoices shall meet the following conditions: (1) Obtaining a printing business license and a business license; (two) the equipment and technical level can meet the needs of printing invoices; (three) a sound financial system and strict quality supervision, safety management and confidentiality system. The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.