近来,据有些纳税人反映,对哪些销售行为和提供劳务允许自行开具或申请代开增值税专用发票,哪些销售行为和提供劳务不能自行开具或申请代开增值税专用发票不甚了解,以至于在经济活动中常发生违规使用发票行为受到税务机关的处罚。现根据税政法规的有关规定,解答如下: Recently, according to some taxpayers, it is not clear to them which sales activities and labor services are allowed to issue or apply for VAT invoices on their behalf, which sales activities and labor services can not be issued or applied for VAT invoices on their own, In the economic activities often illegal use of invoices by the tax authorities penalties. Now in accordance with the relevant provisions of tax laws and regulations, the answer is as follows: