(1) The buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.

Those who cannot issue special VAT tickets are:

1. Selling goods, services, intangible assets or real estate to consumers;

2, except for state-owned grain enterprises, exempt from value-added tax;

3. No special VAT invoice shall be issued for government funds and administrative fees charged to clients for brokerage services;

4. Provide travel services, and choose travel expenses such as accommodation fees, catering fees, transportation fees, visa fees and ticket fees paid by tourism enterprises;

5. No special VAT invoice shall be issued for the transfer of financial commodities;

6. In the old tangible movable property financing sale and leaseback service contract, when the balance after deducting the principal is selected as the sales amount, a special VAT invoice may not be issued for the principal of the tangible movable property price charged to the lessee, but an ordinary invoice may be issued;

7. Consumer goods such as cigarettes, alcohol, food, clothing, shoes, hats and cosmetics. General taxpayers of commercial enterprises may not issue special invoices for retail sales.

How many tax invoices can the average taxpayer issue a year?

There is no limit to the number of ordinary invoices that a person can issue on behalf of the IRS in one year. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in other business activities, except for the special VAT invoices issued and collected by the general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices.

In violation of the law, general taxpayers selling goods or providing taxable services shall issue special invoices to the buyers. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices. Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Legal basis:

Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) * * * Taxpayers who have taxable sales activities shall issue special VAT invoices to the buyers who ask for special VAT invoices, and indicate the sales amount and output tax separately on the special VAT invoices.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) The buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.