1. Issue special VAT invoice. Special VAT invoices are issued through VAT invoice system. After the taxpayer is certified by the tax authorities and has obtained the qualification of general VAT taxpayer, it can install the VAT anti-counterfeiting tax-controlled billing system. Then go to the tax bureau to buy a VAT invoice, and then you can issue the invoice as required. 2. Certification of VAT input invoices. The authentication of VAT input invoices is carried out in the authentication system of tax authorities. After obtaining the VAT input invoice, the taxpayer can authenticate the VAT invoice in the tax hall or online to confirm the authenticity of the VAT invoice. Moreover, only certified invoices can be deducted. 3. Copy the tax return. Copying tax returns refers to submitting the information issued by the anti-counterfeiting billing system to the tax authorities. There are two steps in this link. The first step is to copy the tax in the billing system at the end of the month and read the information of the special VAT invoice issued this month into the IC card. The second step is to take the IC card to the tax authorities, and some tax officials will read the information of the IC card into the golden tax system of the tax authorities. 4. Tax declaration. After the copy of this month's tax return is completed, the enterprise can declare this month's value-added tax. In general, the difference between output tax and input tax is the taxable amount of this month. 5. Pay taxes. After the VAT declaration, the tax authorities will issue tax payment vouchers, and taxpayers can directly send these vouchers to their own banks for transfer. Of course, you can also pay in cash at the bank designated by the tax authorities.