The electronic special invoice was implemented on February 2, 20201. In Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo, Shenzhen and other 1 1 areas, you can accept and use electronic special tickets issued in these areas nationwide. Starting from 202 1, 1 and 2 1, electronic special tickets will be implemented among newly established taxpayers in other regions. Second, analyze the details

The electronic special ticket is supervised by the provincial tax bureaus, and the electronic signature is used to replace the seal of the special invoice, which 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 paper special invoice for value-added tax.