Sales of imported scientific research equipment to open what VAT invoice

Sales of imported scientific research equipment to open the domestic value-added tax invoice. Imported goods in the domestic sales of domestic value-added tax invoices, which belongs to the general trade, such as goods without specificity, direct invoicing can be. The VAT levied by the customs can be deducted. VAT invoice is divided into general invoice and special invoice. Ordinary VAT invoices refer to the receipt and payment vouchers issued and received in the purchase and sale of goods, provision or acceptance of services and other business activities. VAT special invoices are limited to normal VAT taxpayers to purchase the use of taxpayers to reflect the economic activities of the important accounting vouchers and both the sales side of the tax obligations and the purchase side of the input tax amount of legal proof.