第三十七条 纳税人发生应税交易，应当向购买方开具发票。有下列情形之一的，不得开具增值税专用发票：
Massage guns are often pitched at the highly active. They can help you warm up for workouts, accelerate recovery and generally keep things loose and injury-free. However, you don’t have to be training for an Ironman triathlon to benefit from a percussive pummelling. A good session can also alleviate the general soreness, stiffness and pain that comes from desk-bound days and the daily grind – all without having to cough up for a spell on a masseuse’s table or be handled by a stranger.
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