Invoices refer to the bottles for collecting fees when buying and selling commodities, which provide services and engage in other business activities. Now they are new tax invoices, which are divided into two categories: ordinary invoices and value-added tax invoices, including special invoices for value-added tax and unified invoices for motor vehicle sales. After the reform, enterprises are all sales foundries that pay taxes according to value-added tax. It is also stipulated in the Regulations for the Implementation of VAT that enterprises can be divided into general taxpayers and small-scale taxpayers according to their annual sales. One taxpayer has two tax rates of 9% and 13%, and the small-scale taxpayer has two tax rates of 3% and 5%. The small-scale taxpayer's input tax is not deductible, so the tax bureau will issue special VAT invoices on behalf of it.