Which ones can't issue special VAT tickets?

Legal analysis: The cases where special VAT tickets cannot be issued are: 1. Selling goods, services, intangible assets or real estate to consumers; 2, except for state-owned grain enterprises, exempt from value-added tax; 3. No special VAT invoice shall be issued for government funds and administrative fees charged to clients for brokerage services; 4. Provide travel services, and choose travel expenses such as accommodation fees, catering fees, transportation fees, visa fees and ticket fees paid by tourism enterprises; 5. No special VAT invoice shall be issued for the transfer of financial commodities; 6. In the old tangible movable property financing sale and leaseback service contract, when the balance after deducting the principal is selected as the sales amount, a special VAT invoice may not be issued for the principal of the tangible movable property price charged to the lessee, but an ordinary invoice may be issued; 7. Consumer goods such as cigarettes, alcohol, food, clothing, shoes, hats and cosmetics. General taxpayers of commercial enterprises may not issue special invoices for retail sales.

Legal basis: Article 3 of the People's Republic of China (PRC) Negotiable Instruments Law shall abide by laws and administrative regulations, and shall not harm public interests.