Non-general taxpayers can accept special VAT invoices.

Individuals who meet the following conditions can issue special VAT invoices:

1. Small-scale VAT taxpayers sell real estate acquired by them and other individuals rent real estate to the purchaser or lessee. If the taxpayer does not belong to another individual, after paying the value-added tax, the taxpayer can apply to the local tax bureau for the issuance of a special value-added tax invoice. To put it simply, if other individuals transfer or lease real estate, if the purchaser is not another individual, they can go to the tax authority to issue a special VAT invoice on their behalf.

2. For commission fees collected by personal agents in industries such as insurance companies, securities brokers, credit cards and tourism, the payer company can apply to the tax authorities for aggregation and issuance of special invoices. In other circumstances, no application for issuance of special value-added tax invoices is allowed.

Special value-added tax invoices are produced, designed and printed under the supervision of the State Administration of Taxation. They are only available for purchase by general taxpayers of value-added tax. They serve as both important accounting documents for taxpayers to reflect their economic activities and as records. The legal proof of the seller's tax liability and the purchaser's input tax; it is an important and decisive legal special invoice in the calculation and management of value-added tax.

The implementation of special VAT invoices is a critical step in the VAT reform. Different from ordinary invoices, they not only have the function of commercial vouchers, but also require the purchaser to declare tax on the invoice. The seller pays the VAT. It has the function of tax payment certificate. More importantly, special VAT invoices connect all links from the initial production to final consumption of a product, maintaining the integrity of the tax and reflecting the role of VAT.

Article 21 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax" When selling goods or taxable services, a taxpayer shall issue a special value-added tax invoice to the buyer who requests a special value-added tax invoice. And indicate the sales amount and output tax amount respectively on the special value-added tax invoice. Whether you are a general taxpayer or a small-scale taxpayer, you can collect special VAT invoices. However, if you are a general taxpayer, you can use it to deduct input tax. If you are not a general taxpayer, you can only use special VAT invoices to record them as ordinary invoices and cannot use them. To deduct taxes.