1, general VAT taxpayers are not allowed to issue special invoices for sales of duty-free products (except for sales of duty-free grain by state-owned grain buying and selling enterprises).
2. If a special invoice is issued in violation of regulations, the value-added tax shall be levied in full on the sales issued in accordance with the applicable rate of value-added tax, and the input tax shall not be deducted, and punishment shall be made in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation.
3. The goods sold by the general VAT taxpayer are changed from the first refund or the immediate refund to the exemption from VAT. If all the goods sold are exempt from value-added tax, the tax authorities shall collect the special invoices for the balance and shall not sell them again.