If the enterprise is a general taxpayer, the circumstances under which it can issue a VAT invoice of 6 or 4 are as follows:

1. If the enterprise is a logistics company, the logistics company is a general VAT taxpayer. If the tax rate of 6 is applied, a special value-added tax invoice of 6 can be issued.

2. If the enterprise's general taxpayer's VAT rate is 17, it cannot issue a special VAT invoice of 6 or 4. The tax rate for issuing ordinary VAT invoices is also 17.