Invoicing process of special VAT invoice: plug in the golden tax tray on the computer, enter the invoicing system, and you can see the invoice filling option after entering as a drawer. Click. Click the invoice to fill in, and you can choose whether to open a special VAT invoice or an ordinary invoice, select a special VAT invoice, and click OK. Start to fill in the billing information, the buyer's information, and the name of the taxable services of the goods, etc., and fill it out as required. After filling in the billing information, click Print in the upper right corner. According to the situation of your printer, set the margin, put the paper invoice with the same invoice number into the printer, and click Print. After printing, if you still need to open it, click to confirm the next invoice, and then click to cancel and exit the system. After printing, stamp the invoice seal on each copy of the invoice and send the invoice copy and deduction copy to the other party.

Legal basis:

Provisions on the Use of Special VAT Invoices

Article 4 A special invoice consists of a basic coupon or a basic coupon plus other coupons. The basic coupon is triple: invoice coupon, deduction coupon and bookkeeping coupon. The invoice is linked as the bookkeeping voucher for the buyer to calculate the purchase cost and VAT input tax, as the voucher account for the buyer to submit to the competent tax authorities for certification and keep for future reference, and as the bookkeeping voucher for the seller to calculate the sales revenue and VAT output tax. Other joint purposes shall be determined by the general taxpayer.

Article 6 After purchasing special equipment, the general taxpayer shall go to the competent tax authorities for initial issuance with the Application Form for Maximum Invoice Quota and the Invoice Purchasing Book. The term "initial issuance" as mentioned in these Provisions refers to the act of the competent tax authorities loading the following information of general taxpayers into blank gold tax cards and IC cards. (1) Name of the enterprise; (2) Tax registration code; (3) Billing quota; (4) Ticket purchasing quota; (5) Name and password of ticket purchasing personnel; (6) Number of billing machines; (7) Other information specified by State Taxation Administration of The People's Republic of China. General taxpayers should apply to the competent tax authorities to change the second information change of the issuer when the first, third, fourth, fifth, sixth and seventh information changes listed above occur, and should apply to the competent tax authorities for cancellation of issuance.

Derivative problem:

Can items with different tax rates be included in one invoice?

Sure. Items with different tax rates can be opened on a special VAT invoice, but they should be accounted for separately. In general, different tax rates can be issued on the same invoice, but the items with different tax rates for enterprises should be accounted for separately. When issuing the same invoice, attention should be paid to clarifying the applicable tax rates/collection rates for each item, so as not to bring related risks due to confusion.