1. If the buyer has obtained the special ticket and declared the deduction, or has not used it to declare the deduction, but the invoice or deduction cannot be returned: the invoice and deduction are owned by the buyer, and the buyer applies to fill in the information form.
2. The invoice has not been delivered to the buyer, or it has been returned to the buyer without authentication: the invoice and deduction are linked to the seller, and the seller applies to fill in the information form.
The above is the answer to this question, I hope it can help you.