Legal analysis: the special invoice seal is oval in shape, and the taxpayer identification number is published in the central newspaper. Simplified characters are used, and the font is in imitation of Song Dynasty, with a long axis of 4mm, a short axis of 3mm, a side width of 1mm and a red printing color.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Style of Special Invoice Seal I. Style of Special Invoice Seal. The special invoice seal is oval in shape, with a major axis of 4mm, a minor axis of 3mm, a side width of 1mm, and the printed color is red. Special seal for invoices: taxpayer identification number of the central journal; The names of taxpayers in foreign periodicals are circulated from left to right. If there are too many words in the names, standardized abbreviations can be used. The words "Special Seal for Invoice" will be published in the next issue. Taxpayers who use more than one special invoice seal shall print the serial number directly below each special invoice seal, such as "(1), (2)……". The Chinese characters printed in the special invoice seal shall be simplified characters, and the font shall be imitation of Song Dynasty; The words "Special Seal for Invoice" are 4.6mm high and 3 mm wide; The taxpayer's name is 4.2mm high and the width is determined according to the number of words in the name; The number of taxpayer identification number is in Arial, with a word height of 3.7mm and a word width of 1.3 mm..