At present, the common ones are VAT invoices, VAT invoices of various provinces, electronic invoices, and quota invoice in a few areas.
Generally, special invoices are not issued.
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 amount respectively 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) the tax exemption provisions apply to taxable sales.
Basis:
the State Council's decision on abolishing the Provisional Regulations of the People's Republic of China on Business Tax and amending the Provisional Regulations of the People's Republic of China on Value-added Tax (Guo Decree No.691),
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2116] No.36).