注意！这几种情形不得开具增值税专用发票！

Policy Regulations - Taxpayers must issue VAT special invoices for taxable sales to buyers who request them, detailing sales amount and output tax amount. However, certain situations prohibit the issuance of VAT special invoices, including when the buyer is an individual consumer or when the sale is exempt from tax [1][3]. Situations Prohibiting VAT Special Invoices - Situation 1: No sales behavior occurred. If a taxpayer receives payment without a corresponding sale of goods or services, they cannot issue a VAT special invoice [3]. - Situation 2: Input tax cannot be deducted. Retail sales of certain consumer goods like tobacco, alcohol, food, clothing, and cosmetics by general taxpayers are not eligible for VAT special invoices [3]. - Situation 3: Certain simplified taxation projects. General taxpayers selling used fixed assets at a reduced VAT rate of 2% or small-scale taxpayers selling their used fixed assets cannot issue VAT special invoices [3]. - Situation 4: Related to differential taxation. Transactions involving financial products, government fees, and certain service fees cannot issue VAT special invoices [3][4]. - Situation 5: Export-related. Services subject to VAT refund or exemption, and exported goods/services (except for specific utilities) cannot issue VAT special invoices [4].