Legal subjectivity:

Invoice classification can generally be divided into ordinary invoices and special invoices. The difference between the two is that compared with special invoices, ordinary invoices have less restrictions. However, there is no way to deduct input tax from most ordinary invoices. How should ordinary invoices be deducted from corporate income tax? Ordinary invoices cannot be deducted. Only general taxpayer enterprises that obtain deductible VAT invoices can deduct their input tax. The following input tax amounts are allowed to be deducted from the output tax amount: 1. The value-added tax amount stated on the special value-added tax invoice obtained from the seller. 2. The value-added tax amount stated on the special customs import VAT payment note obtained from the customs. 3. When purchasing agricultural products, in addition to obtaining a special VAT invoice or a special customs import VAT payment note, the input tax is calculated based on the purchase price of agricultural products indicated on the agricultural product purchase invoice or sales invoice and a 13% deduction rate. 4. When purchasing or selling goods and paying transportation expenses in the process of production and operation, the input tax is calculated based on the amount of transportation expenses indicated on the transportation expense settlement document and the deduction rate of 11%. 5. To receive transportation industry services, in addition to obtaining special value-added tax invoices, the input tax is calculated based on the transportation fee amount indicated on the transportation fee settlement document and a 7% deduction rate. 6. When accepting taxable services provided by overseas entities or individuals, the value-added tax amount stated on the General Tax Payment Form of the People's Republic of China and the State Taxation Bureau obtained from the tax authorities or domestic agents for payment of tax. Relevant legal provisions: "Regulations on the Management of Enterprise Collection Methods of Special Value-Added Tax Invoice Deduction Coupon Information": Article 6 Taxpayers who use the enterprise collection method of special VAT invoice deduction coupon information must submit a written application and report it to the competent tax authority approve. Article 7 Taxpayers who adopt the enterprise collection method of special value-added tax invoice deduction coupons shall generate electronic data through automatic scanning and identification for obtaining special value-added tax deduction coupons that need to be certified by the tax authorities. In special circumstances, they may Bring the original anti-counterfeiting tax control deduction coupon to the tax authority for certification. Article 8 Taxpayers will submit the electronic data of deduction coupons generated through automatic scanning and identification to the tax authorities for certification once or in installments before the end of each month. The law is objective:

Article 20 of the "Invoice Management Measures"

All units and individuals engaged in production and business activities make payments when purchasing goods, receiving services, and engaging in other business activities. An invoice should be obtained from the payee. When obtaining an invoice, no request is made to change the product name or amount.

Article 21

Invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.