1. The first transaction is the contractual relationship between the parties and the upstream, and the second transaction is the contractual relationship between the parties and the downstream consumers. The first transaction of the parties is completely legal, and the input invoice obtained can be deducted.
2. The second behavior of the parties is not to issue special VAT invoices, not to falsely issue special VAT invoices.
3, the behavior of the parties is tax evasion, not fraud. Therefore, there is a sale between two limited liability companies, and it is illegal for the seller not to issue a VAT invoice.