你问我答 | 企业获得财政奖补资金，如何通过电子税务局开具数电发票？操作步骤

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices through the tax authority's online platform, emphasizing the steps and requirements involved in the process. Group 1: Steps for Issuing Electronic Invoices - Users must log in to the electronic tax bureau's website and navigate to the "Invoice Services" section to begin the process of issuing invoices [3]. - After entering the "Invoice Services" interface, users should select "Blue Invoice Issuance" [5]. - In the "Blue Invoice Issuance" section, users need to click on "Issue Invoice Now" to proceed [6]. - Users are required to select "Electronic Invoice" and choose "Ordinary Invoice" under the "Invoice Type" section [8]. - The system prompts users to fill in the buyer's information, including name, unified social credit code/taxpayer identification number, address, and phone number [9]. - In the "Invoice Information" section, users should enter "Subsidy Funds" and select "Self-Select Commodity Code" [10]. - Users must choose "Non-Taxable Projects Not Related to Sales" and select "Fiscal Subsidy Income Not Related to Sales" [11]. - A confirmation prompt will appear to verify the occurrence of non-taxable business activities, which users must confirm [12]. - Users need to fill in specifications, units, quantities, prices (including tax), amounts (including tax), tax rates, tax amounts, and remarks before clicking "Issue Invoice" [13]. - Upon successful issuance, the invoice can be delivered via email, QR code, PDF, OFD, XML, or printed [15]. Group 2: Additional Information - The article mentions that non-taxable businesses cannot issue special VAT invoices [9]. - It highlights the importance of ensuring that all information is accurate and complete to avoid issues during the invoice issuance process [12][13].