Taxpayers need to use invoice list when issuing special invoices and ordinary invoices. The Provisions on the Use of Special Invoices for Value-added Tax clearly stipulates the list of special invoices: summarize those who issue special invoices, and at the same time use the anti-counterfeiting tax control system to issue a list of goods sold or taxable services, and affix the special seal for invoices. List of general invoices, according to the Announcement on Issues Related to Issuing VAT Invoices: If there are many kinds of goods purchased, the seller can issue general VAT invoices in summary, and the buyer can use the summarized general VAT invoices and shopping lists or receipts as tax payment vouchers. There is no mandatory requirement for issuing VAT ordinary invoices, so the list of ordinary invoices can be printed by itself.