202 1 1 2 1. Inquired in official website, State Taxation Administration of The People's Republic of China, China, it was known that the implementation time of the new taxpayer special ticket in Liaoning was 20211,and the collection scope was nationwide. State Taxation Administration of The People's Republic of China issued the "Announcement on Issues Concerning the Implementation of VAT Electronic Special Invoice among Newly Established Taxpayers", and decided to implement the electronic special invoice among newly registered taxpayers nationwide on the basis of the previous pilot of VAT electronic special invoice.