Tax items mainly include:

Sell and import goods, and provide processing, repair and replacement services. Goods here refer to tangible movable property, including electricity, heat and gas. , excluding real estate. Processing refers to the entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures goods according to the requirements of the entrusting party and collects processing fees; Repair and repair refers to the business of repairing damaged and invalid goods and restoring them to their original state and function.

Second, analysis

Invoices usually refer to invoices, which refer to business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.

3. What are the three types of invoices?

There are three common invoice types, namely special VAT invoice, ordinary invoice and professional invoice. Ordinary invoice: mainly used by business tax taxpayers and small-scale VAT taxpayers. Special invoices for value-added tax are the product of China's new tax system. It is an invoice set by the national tax department according to the needs of value-added tax collection and management, which is specially used for taxpayers to sell or provide value-added tax taxable items.

Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices.