Core Viewpoint - The article provides a detailed guide on how taxpayers can issue electronic invoices through the electronic tax bureau, particularly focusing on the maintenance of project information and the invoicing process for exempt or simplified tax behaviors [1]. Group 1: Steps for Issuing Electronic Invoices - Step 1: Log into the electronic tax bureau, navigate to "I want to handle tax" and select "Invoice usage" followed by "Invoice information maintenance" [2]. - Step 2: Access the "Invoice information maintenance" interface and click on "Project information maintenance" [3]. - Step 3: Click "Add," enter the project name, select the corresponding goods and services tax classification code, and choose the preferential policy and simplified taxation option, then save [3][4]. - Step 4: After completing project information, go to "Invoice business" and select "Blue invoice issuance," then click "Issue invoice" and choose the appropriate invoice type based on the business situation [4]. - Step 5: Fill in the buyer's information, select the maintained project name, and enter quantity, unit price, and amount, then click "Issue invoice" to complete the process [6]. Group 2: Important Notes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with a taxable sales income subject to a 3% tax rate can opt for a reduced 1% tax rate directly on the invoicing page without needing to set preferential policies in project information maintenance [7].

Core Viewpoint - The article discusses the implementation of a fully digital electronic invoice system for vehicle and second-hand vehicle registration, effective from May 1, 2025, aimed at simplifying the registration process and promoting automotive consumption and circulation [3]. Summary by Sections Electronic Invoice System - Starting from May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration [3]. - The initiative is designed to optimize vehicle registration services and facilitate easier transactions for individuals and businesses [3]. Steps for Issuing Second-Hand Vehicle Electronic Invoices - Taxpayers must log into the electronic tax bureau and select the option for issuing invoices [10]. - The system will prompt users to choose the type of invoice, with "Second-Hand Vehicle Sales Unified Invoice" as an option [7]. - Users need to fill in buyer and seller information, confirming the details before proceeding to issue the invoice [8][10]. - The system allows for the automatic filling of buyer information if the invoice is a reverse issuance [8]. Specific Scenarios for Invoice Issuance - The article outlines that when a second-hand vehicle dealership conducts a sale, they can issue electronic invoices (VAT special invoices) or paper invoices after issuing the "Second-Hand Vehicle Sales Unified Invoice" [10]. - The process includes selecting the relevant invoice type and confirming the associated details before finalizing the issuance [14].