I. Paper invoices
1. Special VAT invoice
Special invoices for value-added tax are divided into special invoices for value-added tax (triple computer version) and special invoices for value-added tax (six computer versions). No matter whether it is a special VAT invoice (triple computer version) or a special VAT invoice (six-copy computer version), it will be entered in the first copy, and the seller will take it as an entry voucher. The second invoice copy is used by the buyer as the accounting voucher, and the third invoice copy is used by the buyer for authentication and deduction. Enterprises can choose the six-linked computer version or the three-linked computer version of the special VAT invoice according to the accounting system of the unit.
Special VAT invoice 1: Chinese sextuplicate
Special VAT Invoice 2: First Copy
Special VAT Invoice 3: Second Copy
Special invoice for value-added tax 4: the fourth copy
2. General VAT invoice
Ordinary VAT invoices are divided into ordinary VAT invoices (two-copy computer version) and ordinary VAT invoices (five-copy computer version). Whether it is (five-copy computer version) or (two-copy computer version), there will be a copy of the bookkeeping, with the seller as the bookkeeping voucher and the buyer as the bookkeeping voucher. Enterprises can choose the five-copy computer version or the two-copy computer version of the general VAT invoice according to the accounting system of their own units.
VAT Ordinary Invoice 1: First copy
VAT Ordinary Invoice 2: First Copy
3. Uniform invoice for motor vehicle sales
Uniform invoice for motor vehicle sales: applicable to motor vehicle sales industry.
According to the Announcement on Several Issues Concerning the Management of VAT Invoices issued by State Taxation Administration of The People's Republic of China (State Taxation Administration of The People's Republic of China Announcement No.45 20 17), starting from April 20 18 1 day, used car trading markets, used car dealers, brokers and auction enterprises should issue unified invoices for used car sales through the new VAT invoice management system.
Unified invoice for used car sales
4. General machine invoice
Local tax general machine invoice 1: discontinued.
Local tax general machine invoice 2: Chongqing State Taxation Bureau general machine invoice (76mm× General quota invoice)
Shanxi national tax ordinary quota invoice ticket sample
Local Taxes Ordinary quota invoice: Stopped.
Second, the industry invoice
State Taxation Administration of The People's Republic of China, together with the competent departments of the industry, formulates invoices suitable for the characteristics of the industry according to the special operation mode and business requirements of the corresponding industry. Usually, this kind of invoice does not have the seal of the national unified invoice producer.
Common industry-specific invoices: deposit, loan and remittance vouchers of financial enterprises; Passenger transport invoices of highway, railway and water transport enterprises; Air transport enterprises provide e-tickets for air transport such as travel to travel itinerary. Routine invoices are still used in the daily business of the above industries (such as railway freight).
Financial enterprise transfer voucher
rail waybill
Quota invoice ticket sample of railway passenger dining car
Air transport e-ticket travel route
Attractions tickets
Third, electronic invoices.
Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The signature mechanism of the electronic tax bureau is attached to the electronic invoice.
Electronic invoices are divided into special electronic invoices for value-added tax and ordinary electronic invoices for value-added tax.
Trial operation of VAT electronic invoices will be carried out in Beijing, Shanghai, Zhejiang and Shenzhen from August 20 15; From 20 16 1 in non-pilot areas, the VAT electronic invoice system will be used to issue VAT electronic ordinary invoices.
From February 65438+2 1 date, 2020, newly established taxpayers in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen 1 1 regions will be subject to special electronic invoices for value-added tax, and the special electronic invoices for value-added tax issued in these regions can be nationwide. Starting from 202 1, 1 and 2 1, electronic special tickets will be implemented among newly established taxpayers in other regions.
According to the unified arrangements of the Ministry of Transport of the People's Republic of China and State Taxation Administration of The People's Republic of China, electronic toll invoices can be issued through the website of the invoice service platform (or "ticket stub" APP) from 20 18 65438+ 10/day.
Special electronic invoice for value-added tax
General vat invoice