Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

Invoice refers to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities. Invoices in the current tax system are divided into two categories: (ordinary invoices) and (special invoices for value-added tax). Ordinary invoices refer to invoices used by taxpayers other than special VAT invoices.