Legal analysis: if the unit is a general taxpayer, the special VAT invoice issued by the labor dispatch can offset its input tax.

Legal basis: Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), where taxable sales are made, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.