Legal analysis: If it is a general taxpayer, it is a special VAT invoice. If it is small-scale, it is an ordinary VAT invoice.

legal basis: article 22 of the law of the people's Republic of China on the administration of tax collection, special invoices for value-added tax shall be printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau 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. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.