How do new taxpayers get electronic tickets? Since the electronic implementation of special tickets in various places, newly-established taxpayers who need to issue ordinary paper invoices for value-added tax, electronic general tickets, special paper invoices for value-added tax (hereinafter referred to as "special paper tickets"), electronic special tickets, unified paper invoices for motor vehicle sales and unified paper invoices for used car sales will receive unified tax UKey invoices. In order to further reduce the burden on taxpayers, the tax authorities issue free tax UKey to newly-established taxpayers, and provide free electronic special ticket issuance, invoice status inquiry and information batch download services based on the VAT electronic invoice service platform and other systems. At the same time, the tax authorities also implement the "first ticket service system" for taxpayers who issue and receive electronic special tickets for the first time, and help taxpayers grasp the policy provisions and operational points in a timely and comprehensive manner through online and offline methods, and smoothly issue and receive electronic special tickets.