1, the first copy (white copy), which records the invoice date, invoice code, invoice number, buyer's name, buyer's taxpayer identification number, name of goods or taxable services, specifications, measurement unit, quantity, unit price, tax rate and other information;

2. The second copy (blue copy) records the invoice date, invoice code, invoice number, seller's name, seller's taxpayer identification number, name of goods or taxable services, specifications, measurement unit, quantity, unit price, tax rate and other information, which shall be kept by the seller;

3. The third copy (red copy stamped with the official seal) records the invoice date, invoice code, invoice number, name of the seller, taxpayer identification number of the seller, name of the goods or taxable services, specifications, measurement unit, quantity, unit price, tax rate and other information, which shall be kept by the buyer.

The application process for special invoices is as follows:

1. Log on to the website of the tax bureau. Enterprises can log on to the website of the local tax bureau, enter the "electronic declaration" or "electronic tax bureau" page, and register enterprise information;

2. Select the application type. In the "Electronic Declaration" or "Electronic Taxation Bureau" page, select the "Special Invoice Application" item, and fill in relevant information, such as enterprise name, taxpayer identification number, contact information, etc.

3. Submit application materials. According to relevant regulations, enterprises need to submit relevant application materials to the tax authorities, such as business licenses, tax registration certificates, application forms and other supporting documents;

4. Examination and approval, the tax department will examine the application materials and decide whether to issue special invoices according to the examination and approval results. If the application materials are incomplete or do not meet the requirements, it may be necessary to supplement the materials or resubmit the application;

5. Receive special invoices. If the application is passed, the enterprise needs to go to the designated place to receive special invoices, and also need to abide by the relevant regulations on the issuance and management of special invoices.

To sum up, according to the provisions of the tax authorities, the basic joint number of special invoices may be different due to different regions and specific situations, and the specific situation needs to be determined according to the actual situation. In addition, enterprises should abide by the relevant tax regulations when issuing special invoices to ensure the authenticity, accuracy and legality of invoices.

Legal basis:

Article 56 of the Law of the People's Republic of China on the Administration of Tax Collection

Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit the tax and late fees in accordance with the provisions of laws and administrative regulations, and then they can apply for reconsideration to the tax authorities at the next higher level within 60 days from the date of receiving the payment vouchers issued by the tax authorities. The tax authorities at the next higher level shall make a reconsideration decision within 60 days from the date of receiving the application for reconsideration. Anyone who refuses to accept the reconsideration decision may bring a suit in a people's court within 15 days from the date of receiving the reconsideration decision.

If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, he may apply for reconsideration to the organ at the next higher level of the organ that made the punishment decision or took enforcement measures or tax preservation measures within 15 days from the date of receiving the notice of punishment or the date when the tax authorities took enforcement measures or tax preservation measures; Anyone who refuses to accept the reconsideration decision may bring a suit in a people's court within 15 days from the date of receiving the reconsideration decision. The parties may also directly bring a suit in a people's court within 15 days from the date of receiving the penalty notice or from the date when the tax authorities take enforcement measures or tax preservation measures. During the period of reconsideration and litigation, enforcement measures and tax preservation measures shall not be suspended.

If a party fails to apply for reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that made the punishment decision may apply to the people's court for compulsory execution.