Can the photo studio issue a special VAT invoice?

According to the pilot implementation measures for changing business tax to value-added tax (Cai Shui [20 1 6] No.36, annex1), it is clearly pointed out in the notes on sales services, intangible assets and real estate that "photo printing" belongs to "daily services of residents", and at the same time, item (6) of Article 27 of the document stipulates passenger service, loan service and loan service.

Therefore, the photo studio cannot issue a special VAT invoice.