When the company buys a car and sells it to employees, it cannot issue a 17% VAT special invoice. Only ordinary VAT invoices can be issued. According to the Provisional Regulations of the People's Republic of China on Value Added Tax: Article 10 The input tax of the following items shall not be deducted from the output tax: (1) Purchased goods, services, services, intangible assets and immovable properties used for the tax calculation items of the simple tax calculation method, VAT exemption items, collective welfare or individual consumption; （2） Purchased goods with abnormal losses, and related labor services and transportation services; （3） Purchased goods (excluding fixed assets), labor services and transportation services consumed by products in process and finished products with abnormal losses; （4） Other items specified by the State Council. What are the provisions on VAT? According to Article 21 of the Provisional Regulations of the People's Republic of China on Value Added Tax: the purchased goods mentioned in Item 1 of Article 10 of the Regulations do not include fixed assets used for both VAT taxable items (excluding VAT exempt items) and non VAT taxable items, VAT exempt items (hereinafter referred to as tax exempt items), collective welfare or individual consumption. The term "fixed assets" as mentioned in the preceding paragraph refers to machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than 12 months. From the perspective of invoice issuing qualification, there are two main categories: tax agent issuing and self issuing. 1. Tax agent issuing When some legal entities or individuals do not have the qualification to issue invoices, they can go to the tax bureau to issue invoices, which is called tax agent issuing. (When issuing on behalf of the competent tax authority, it requires on-site tax payment; if the invoice is invalid, the tax return process is complex and the cycle is long. Therefore, it is recommended that entrepreneurs carefully check the invoicing information and customers' invoicing needs.) 2. Self invoicing When the enterprise is registered, it can apply for tax control and invoice, and have the qualification to issue invoices. After that, the company will be equipped with computers and stylus printers to start invoicing by itself. It is generally recommended that as long as the company has business income, it should apply for invoicing qualification as soon as possible and issue invoices by itself. The above is about whether the company needs to issue a 17% VAT invoice when it buys a car and sells it to employees? Have you learned the knowledge of law?