According to the announcement of State Taxation Administration of The People's Republic of China on issues related to the implementation of electronic special invoices for value-added tax among newly-established taxpayers (State Taxation Administration of The People's Republic of China Announcement No.22, 2020), newly-established taxpayers who need to issue paper-based ordinary invoices for value-added tax, electronic ordinary invoices for value-added tax (hereinafter referred to as "electronic ordinary invoices"), paper-based special tickets, electronic special tickets, paper-based unified invoices for motor vehicle sales and paper-based unified invoices for used car sales in this region will receive unified tax UKey invoices. The tax authorities issue tax UKey to newly-established taxpayers free of charge, and rely on the service platform of VAT electronic invoice to provide taxpayers with free electronic special ticket issuance service.