Opening a VAT general invoice or special invoice is fine.
If a general VAT taxpayer purchases garments, shoes and hats to meet the needs of its industry characteristics and production and working environment, and indeed specifically for the labor protection of its employees at work, it can ask the seller for a special VAT invoice and declare the deduction in accordance with the regulations; however, if it does not belong to the special purpose of labor protection, the seller is not allowed to issue a special VAT invoice.
After the implementation of computerized auditing of VAT invoices, it has effectively controlled the tax evasion of national tax by taxpayers using VAT invoices, and many good experiences and methods have been achieved. The next step should be to utilize the existing information technology and network resources to include all ordinary VAT invoices together, as the current "Golden Tax Project" can meet the needs in terms of both equipment and technology, without the need to invest a huge amount of money.
For the collection of information on ordinary VAT invoices obtained by consumers, it can be combined with the tax refund system by collecting relevant information on the invoices and incorporating it into the computer system for cross-auditing when consumers apply for tax refunds. As for the problem that the amount of information of invoices is too large to affect the storage capacity of computers and the operation speed, it can be compared with the hierarchical comparison of VAT special invoices (in the county, in the city, in the province, and only cross-provincial ones are centralized to the General Administration Bureau), and the audit comparison can be carried out.