The original VAT invoice is of course valid after the cross-month red offset. The format, font, column number and content of the general VAT invoice are completely consistent with those of the special VAT invoice. According to the invoice number, it can be divided into two coupons and five coupons. The basic coupon is two coupons, and the first coupon is the bookkeeping coupon, which is used by the seller as the bookkeeping voucher.

the second copy is the invoice copy, which is used by the buyer as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use. Extended information

At present, ordinary VAT invoices are all purchased by taxpayers and paid for use, which is a lot of expenses for taxpayers who have frequent transactions and a large number of tickets, and it also affects taxpayers' enthusiasm for issuing invoices for consumption to some extent.

Therefore, in order to reduce the burden of taxpayers after the implementation of the ticket-based tax refund system, we can study the method of providing ordinary VAT invoices to taxpayers free of charge. The cost of printing and transporting ordinary invoices can be considered to be included in the financial budget and arranged in a unified way.

Baidu Encyclopedia-VAT Ordinary Invoice