Can the horizontal scientific research project of Nanjing Normal University issue a special VAT invoice to the other party?

According to relevant information, the horizontal scientific research projects of Nanjing Normal University can issue special VAT invoices to each other. According to the relevant provisions of changing the national business tax to value-added tax and the requirements of the competent tax authorities, Nanjing Normal University must issue a value-added tax invoice after collecting horizontal research funds. Nanjing Normal University can issue two kinds of VAT invoices, namely "general VAT invoice" and "special VAT invoice". Therefore, the horizontal scientific research projects of Nanjing Normal University can issue special VAT invoices to each other.