According to Article 6 of the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156), after purchasing special equipment, general taxpayers should go to the competent tax authorities with the Application Form for Maximum Billing Limit and the invoice purchase book.

The term "initial issuance" as mentioned in these Provisions refers to the act of the competent tax authorities loading the following information of general taxpayers into blank gold tax cards and IC cards.

(a) the name of the enterprise;

(2) the tax registration code;

(3) billing limit;

(4) the amount of tickets purchased;

(5) The name and password of the ticket purchaser;

(6) Number of billing machines;

(seven) other information stipulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China. Where the information listed in items 1, 3, 4, 5, 6 and 7 changes, the general taxpayer shall apply to the competent tax authority for change of certification; If the information changes for the second time, it shall apply to the competent tax authorities for cancellation of issuance.

Extended Information Taxpayers need to provide effective personal identification when handling tax-related matters, and the tax authorities can handle tax-related matters only after collecting, comparing and confirming their identity information. Taxation in real-name registration system is conducive to clarifying the relationship between taxpayers and their tax collectors, strengthening the legal representative's sense of responsibility to the tax subjects, and enhancing the taxpayer's attention to personal information and credit. Relying on real-name tax payment information to establish honest tax payment records is closely related to credit rating, which makes the trustworthy "green light all the way" and the untrustworthy "limited everywhere".

Golden tax plate adopts VAT anti-counterfeiting tax control system, which can issue special VAT invoices and ordinary VAT invoices, and is applicable to taxpayers in pilot areas and industries (except taxpayers providing goods transportation services);

The tax control panel uses the special invoice tax control system for goods transportation, which can issue special invoices for goods transportation and unified invoices for motor vehicle sales, and is suitable for general taxpayers providing goods transportation services.

Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices