The invoice (official tax receipt) is issued for the paper page fee of Henan University of Science and Technology. Judging from the relevant public information, the paper fee belongs to the category of VAT ordinary invoices, and there is no difference between special tickets and ordinary tickets, which needs to be decided according to the actual situation. If the drawer is a taxpayer, it is the same to issue a special invoice or an ordinary invoice, and the enterprise also needs to pay VAT. However, for small-scale enterprises, if the ordinary invoice is within the threshold limit, there is no need to pay taxes. If a special invoice is issued, there is no tax reduction or exemption. Special invoices can be deducted from value-added tax, and can also be accounted for at cost.