Ordinary tax payers who purchase goods at retail sales units shall present a copy of the tax registration certificate affixed with a special seal identified by the ordinary tax payer, otherwise a special voucher shall not be issued to him.

• 一般纳税人到零售单位购买货物，必须出示盖有一般纳税人认定专章的税务登记证副本，否则不得为其开具专用发票。