2005年8月8日国税函[2005]780号各省、自治区、直辖市和计划单列市国家税务局:为加强免征增值税货物专用发票的管理,现就有关问题通知如下:一、增值税一般纳税人(以下简称“一般纳税人”)销售免税货物,一律不得开具专用发票(国有粮食购销企业销售免税粮食除外)。如违反规定开具 State Tax Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2005] No. 780 of August 8, 2005: In order to strengthen the management of special invoices for the exemption of value added tax, the following is hereby notified as to the relevant issues: I. General VAT Taxpayers (hereinafter referred to as “general taxpayers”) shall not issue special invoices for the sale of duty-free goods (except state-owned grain purchase and sales enterprises that sell duty-free food). If you violate the rules issued