Can the VAT special invoice for cars be deducted?

[HaleyFitz]

VAT special invoices for cars can be deducted. Legal provisions: The "Measures for the Administration of VAT Collection at Retail Gas Stations" stipulate: when pre-sale units issue fuel cards or fuel vouchers, they should issue ordinary invoices. If the fuel purchasing unit requests a VAT special invoice, the pre-sale unit should issue a VAT special invoice to the fuel purchasing unit based on the records of the returned fuel cards or vouchers. The role of VAT special invoices: VAT special invoices serve as commercial vouchers. Since tax deduction is implemented based on the invoice, the purchaser must pay VAT to the seller. Therefore, the VAT special invoice also acts as a tax payment certificate, serving as legal proof of the purchaser's input tax amount.