Can transportation companies increase coal business?

Of course. According to the Decision of the State Council on Revision (Order No.587 of the State Council of the People's Republic of China) and the Guide for Issuing and Using VAT Invoices (No.2017 of the General Tax Note), the payments received by units and individuals for selling goods, providing labor services and engaging in other business activities shall be issued by the payee to the payer. Under special circumstances, the payer will issue an invoice to the payee. Therefore, taxpayers should issue invoices truthfully, even if it is beyond the business scope in the business license, unless the state explicitly prohibits sales. Therefore, wealth companies can increase their coal business.