Legal subjectivity:

The deduction process for VAT special invoices: 1. First, you need to insert the tax control disk into the computer host, log in to the VAT comprehensive service platform, and click The month that requires certification; 2. Check the issuance date of the invoice and click Query; 3. Check the received paper invoice that requires certification, click OK and submit; 4. After submission, select application statistics and check Certification Success; 5. Finally, enter the electronic tax bureau to fill in the value-added tax return form for deduction. The law is objective:

The basic elements of Article 6 of the "Tax Voucher Management Measures" include: tax voucher number, name of the collection unit, date of issuance, taxpayer name, taxpayer identification number, tax type (fee, funds, fines and confiscations), amount, period, etc. Article 7 of the "Tax Voucher Management Measures" The basic copies of paper tax vouchers include receipt copy, stub copy, and inspection copy. The receipt copy is handed over to the taxpayer as a tax payment voucher; the stub copy is retained by the tax authorities, withholding agents, and collection and sales agents; and the reporting copy is used by the tax authorities as accounting vouchers or for future reference. The tax authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as provinces) may determine the number of activated copies of tax vouchers other than receipt copies based on the management of tax vouchers.