Small-scale VAT taxpayers (except other individuals) who need to issue special VAT invoices for VAT taxable activities may voluntarily use the VAT invoice management system to issue them themselves. For small-scale taxpayers who choose to issue special VAT invoices themselves, the tax authorities will no longer issue special VAT invoices for them. Small-scale taxpayers of value-added tax should calculate the amount of value-added tax payable for selling special invoices for value-added tax, and declare and pay it to the competent tax authorities within the prescribed tax declaration period. When filling in the VAT tax return, the sales of special VAT invoices issued in this period shall be filled in the corresponding columns of "Number of Current Period" in Column 2 and Column 5 of the VAT tax return (applicable to small-scale taxpayers) respectively according to the collection rate of 3% and 5%.