2. If the enterprise is a general taxpayer, the equipment maintenance fees can be issued as VAT special invoices or VAT ordinary invoices;
3. VAT special invoices are designed and printed under the supervision of the State Administration of Taxation, and are limited to be purchased and used by VAT general taxpayers only, which can be used as an important accounting document and legal proof of both the seller's tax obligation and the buyer's input tax amount in the taxpayer's reflecting economic activities. Accounting voucher and legal proof of both tax obligation of the seller and input tax amount of the purchaser; it is an important and decisive legal special invoice in the calculation and management of value-added tax;
4. The implementation of special invoices for value-added tax is a crucial step in the reform of value-added tax, which is different from the ordinary invoices, and not only has the role of the vouchers for business affairs, but also has the role of the tax deduction because of the implementation of tax deduction based on invoices, which means that the buyer has to pay the value-added tax to the seller. It is different from ordinary invoice. It has the role of tax payment certificate. More importantly, the VAT invoice will be a product of the initial production to the final consumption of the links between the links, to maintain the integrity of the tax, reflecting the role of VAT.