如何开具专用发票自１９９４年１月１日起，经税务局认定的一般纳税人销售货物和应税劳务必须按规定开具专用发票，对应开而来开，仍使用普通发票的，购货方不得抵扣进项税额。但下列情况不得开具专用发票：（一）向销售者销售应税项目；（二）销售免税项目；（三）销售报... How to issue special invoices Since January 1, 1994, general taxpayers who sell goods and taxable services determined by the tax bureau must issue special invoices in accordance with the regulations. If they are opened according to the opening rules and still use ordinary invoices, the purchaser must not Deduct input tax. However, special invoices shall not be issued in the following circumstances: (1) sales of taxable items to sellers; (2) tax-free sales items; (3) sales reports...