Ordinary tickets and special VAT tickets.

1. Ordinary ticket issuance can be generally divided into industrial ticket issuance, commercial ticket issuance, processing and repair ticket issuance, procurement ticket issuance, transportation ticket issuance, construction and installation ticket issuance, financial and insurance ticket issuance, post and telecommunications ticket issuance, entertainment ticket issuance, service ticket issuance, transfer of intangible assets ticket issuance and sales of real estate ticket issuance.

The number of basic joint names issued by ordinary tickets is three times:

The first copy is a stub copy, which the drawer keeps for future reference;

The second copy is the issuing copy, and the payee is the original voucher for payment or collection;

The third is the proof of charge to an account, and the drawer serves as the original proof of charge to an account.

2. Special VAT invoices are the product of the new tax system in China, which are formulated by the state tax authorities according to the needs of VAT collection and management, and are specially used for taxpayers to sell or provide VAT taxable items. Special invoices not only have the connotation of ordinary invoices, but also have more special functions than ordinary invoices. It is not only a financial income and expenditure voucher to record the sales amount of goods and the value-added tax amount, but also a legal voucher to record the tax obligation of the seller and the input tax amount of the buyer. It is also a legal certificate for the buyer to deduct tax, and plays a key role in the calculation of value-added tax.