Sales of duty-free books shall not issue special VAT invoices. General taxpayers selling goods (including goods deemed to be sold), taxable services and taxable services stipulated in the detailed rules for the implementation of the Provisional Regulations on Value-added Tax must issue special invoices to the buyers.

Special invoices may not be issued under the following circumstances: general taxpayers of commercial enterprises may not issue special invoices for retail sales of consumer goods and cosmetics such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor insurance accessories). 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.

Special VAT invoices for extended information must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".

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