VAT invoices are also a type of invoices. Enterprises with VAT general taxpayer qualifications can apply to the competent state taxation department to purchase VAT invoices and issue them through the anti-counterfeiting tax control system. Enterprises with VAT general taxpayer qualifications can deduct VAT with VAT invoices. Special invoice, the abbreviation of "Special Value-Added Tax Invoice". An invoice issued for the sale of goods subject to VAT. After the implementation of the "Interim Regulations of the People's Republic of China on Value-Added Tax" in our country, in order to ensure the implementation of the tax deduction system for the value-added tax that is an extra-price tax, it is issued for the use of enterprises by stating the tax on the invoice. When a taxpayer sells goods or taxable services, he or she shall issue a special value-added tax invoice to the purchaser, indicating the sales volume and output tax respectively. The use of special invoices as deduction vouchers is limited to both buyers and sellers being general taxpayers of value-added tax.