Only eight lines can be typed on the face of a special invoice. If there are many kinds of goods and they must be written on the same invoice, it can't be written. At this time, it is necessary to invoice according to the list. List entry means that when invoicing, there is a list button above the invoice, which can be clicked to enter the list. At this time, the invoice will display a detailed list. The list can be printed on the list printing paper purchased from the tax bureau or on A4 paper. In addition, it should be noted that ordinary VAT tickets do not clearly stipulate that invoices must be issued in the form of lists.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoices, they not only have the function of commercial vouchers, but also have to pay value-added tax to the seller because of the implementation of tax deduction with invoices. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.

Ticket coupon, as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax.

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 21 When making taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.