1. Small-scale taxpayers issue special VAT invoices with a collection rate of 1%. When the electronic tax bureau declares, first, fill in the sales amount of VAT at a reduced rate of 1% in the columns 1 and 2 of the main table of the VAT Tax Declaration Form (applicable to small-scale taxpayers).

2. After filling in the main table, the VAT payable for the corresponding reduction shall be calculated as 2% of the sales volume, and filled in the relevant column of the List of VAT Reduction and Exemption Declaration. Select the nature code and name of tax reduction, and fill in the amount of tax reduction to "Amount in Current Period", "Tax Allowable in Current Period" and "Actual Tax Allowance in Current Period". At the same time, fill in the reduction amount in the column 18 of the main table, "tax payable reduction amount in this period".

What are the conditions for issuing special VAT invoices?

1, the project is completely filled in, and all the copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.

3. The invoice and deduction forms shall be stamped with the special seal of the unit invoice, and no other financial seal shall be affixed. According to different versions of special invoices, the special financial seal or invoice seal is stamped in the lower left corner or lower right corner of the special invoice, covering the column of "billing unit". The special seal for invoices uses red inkpad.

4. When issuing special invoices, taxpayers must stamp the sales unit column of special invoices in advance. Do not fill in the column of "sales unit" by hand. If it is filled in by hand, it is a special invoice that has not been issued according to the regulations, and the buyer shall not be used as a tax deduction certificate. Special invoice sales unit column stamp with blue inkpad.

Legal basis: Law of the People's Republic of China on Tax Administration Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by tax authorities in accordance with the provisions of laws and administrative regulations.