这些情况不得开具增值税专用发票！

Group 1 - The article discusses the tax implications for various services provided by taxpayers, including the transfer of financial products, tourism services, construction services, visa agency services, and the agency for importing goods exempt from VAT [3][4][6]. - Taxpayers providing tourism services can deduct accommodation, dining, transportation, visa, ticket fees, and payments to other tourism enterprises from the taxable sales amount, but cannot issue VAT special invoices for these deductions [3][4]. - For construction services, taxpayers can deduct subcontracting payments from the taxable sales amount, and similar to tourism services, can only issue ordinary invoices for these deductions [3][4]. Group 2 - Taxpayers providing visa agency services must calculate taxable sales based on the total amount received minus the visa and certification fees paid to the Ministry of Foreign Affairs and foreign embassies, and can only issue ordinary invoices for these fees [4]. - When acting as agents for importing goods exempt from VAT, taxpayers must calculate taxable sales based on the total amount received minus the payment made to the principal, and can only issue ordinary invoices for these transactions [4]. - The article emphasizes the importance of adhering to the guidelines set forth by the Ministry of Finance and the State Administration of Taxation regarding VAT calculations and invoicing practices [3][4].