According to the inquiry of China. com, when rural cooperatives sell agricultural products to general taxpayer enterprises, they should issue special VAT invoices. Special invoices for value-added tax are invoices obtained from sellers when enterprises purchase goods or accept services. After purchasing agricultural products, general taxpayer enterprises can deduct the input tax with special VAT invoices. When issuing invoices, rural cooperatives need to fill in the name of the purchasing enterprise, taxpayer identification number, address and telephone number, name, quantity, amount, tax rate, tax amount and other information of goods purchased or services received. At the same time, rural cooperatives need to provide the purchasing enterprises with a copy of the tax registration certificate and other related materials for the enterprises to verify the invoices.

Invoice refers to the 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 an important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.