The VAT invoice is produced by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and is only used by general VAT taxpayers. Colleges and universities are non-enterprise units and cannot be recognized as general taxpayers. Therefore, there is no qualification to issue special VAT invoices.

The following taxpayers do not apply for general taxpayer qualification:

1, individuals other than individual industrial and commercial households.

2. Choose non-enterprise units that pay taxes according to small-scale taxpayers.

3. Choose enterprises that pay taxes according to small-scale taxpayers and do not often have taxable behavior.

4. Non-enterprise units.

5. Enterprises selling duty-free goods.

Extended data:

After the reform of the camp, there are two situations in which universities can issue special invoices for value-added tax:

1. State-owned universities have no right to issue special VAT invoices. Belonging to administrative institutions, the input tax cannot be deducted with special invoices when the administrative institutions issue receipts.

2. Private universities look at the corporate nature of taxpayers. Only ordinary taxpayers' enterprises can issue special VAT invoices.