Legal analysis: The specific process of filing tax returns for small special tickets is as follows: 1. Log in to the electronic tax bureau, click I want to pay taxes, and then click declare tax. 2. Enter the main interface of tax declaration, and click to fill in the declaration form behind the VAT (applicable to small-scale taxpayers). 3. The page pops up the declaration method, and click the declaration. 4. Enter the interface to fill in the VAT tax return and check the tax payment period. (Small-scale taxpayers generally declare quarterly, for example, the first quarter is 1 to March. 5. Drop down the declaration form and enter the reporting interface. The amount of special VAT invoice issued by small-scale taxpayers should be filled in: column 2; When the quarterly income of small-scale taxpayers is more than 300,000 yuan, the amount of ordinary VAT invoice issued should be filled in the third column; When the quarterly income of small-scale taxpayers is less than 300,000 yuan, the amount of ordinary VAT invoice issued should be filled in the column 10. Customs declaration 1 column amount = 1+2 column. Finally, the tax payable is shown in column 24. 6. After completing the declaration form, click the declaration in the upper right corner of the page. 7. The page pops up with a statement to submit, and wait a moment. After that, a prompt will pop up on the page: the declaration is successful, and the declaration of small-scale taxpayers' self-opened special tickets is completed.

Legal basis: guidelines and regulations on issuing VAT invoices.

Article 3 stipulates that when a VAT taxpayer purchases goods, services, intangible assets or real estate and requests a special VAT invoice, it must provide the seller with the buyer's name (non-natural person), taxpayer identification number or unified social credit code, address and telephone number, bank and account information, and may not provide business license, tax registration certificate, organization code certificate, account opening permit, VAT general taxpayer qualification registration form and other relevant certificates or other supporting materials.

Article 11 No special VAT invoice may be issued under any of the following circumstances: (1) Selling goods to consumers, providing taxable services or engaging in taxable activities; (2) Sales of goods, provision of taxable services or taxable activities are exempt from value-added tax, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China; (3) Some provisions of the simple VAT collection policy apply.