Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management. Invoice refers to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities. The electronic special ticket belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the special paper invoice for value-added tax (hereinafter referred to as "paper special ticket").

To get an e-ticket:

Newly established taxpayers who need to issue ordinary paper invoices for value-added tax, electronic ordinary 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 rely on the VAT electronic invoice service platform and other systems to provide free electronic special tickets, invoice status inquiry, information batch download and other services. At the same time, the tax authorities also implement the "first ticket service system" for taxpayers who sell 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 successfully sell and receive electronic special tickets.

To sum up, electronic signature is used to replace the special invoice seal for paper invoices, and its legal effect, basic use and basic use provisions are the same as those of paper special tickets.

Legal basis:

Article 4 of the Provisions on the Use of Special VAT Invoices

Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other joint use shall be determined by the general taxpayer.