2. Individual industrial and commercial households can apply for special VAT invoices at the front desk of the IRS with a copy of the tax registration certificate, a tax return form for applying for special VAT invoices (in duplicate) and other materials required by the tax authorities.

3. Whether the relevant items in the Tax Declaration Form for Issuing Special VAT Invoices are complete and accurate, whether the VAT collection rate and calculated tax amount are correct, whether the seals are complete, and whether the goods sold are duty-free goods. If the relevant items are incomplete, inconsistent with the provisions, the applicable tax rate is wrong, the tax calculation is wrong or there are other doubts, the taxpayer shall be informed to make corrections or fill in again.