The Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax stipulates that:

(3) After-sale repurchase of the sold goods, the income of the sold goods shall be confirmed according to the sales price, and the repurchased goods shall be treated as purchased goods. If there is evidence that it does not meet the conditions for the recognition of sales revenue, if financing is carried out by selling goods, the money received will be recognized as a liability. If the repurchase price is higher than the original selling price, the difference shall be recognized as the interest expense during the repurchase period.

Therefore, according to the provisions of this article, the tax law and accounting treatment are consistent, and tax can be paid without confirming income. There is no need to issue a special VAT invoice at this time.