1, 10,000 yuan version, with the maximum issue amount of 9999.99 and tax amount of1600;

2, one hundred thousand yuan version, the highest amount of 99999.99, tax16000;

3. For the million-yuan version, the maximum issue amount is 999999.99, and the tax amount is 160000.

Definition and function of invoice

1, invoice, refers to all units and individuals in the purchase and sale of goods, provide or accept services and engage in other business activities, issued and collected business vouchers, is the original basis of accounting, but also an important basis for audit institutions and tax authorities to check the law enforcement. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must have the elements that the buyer pays the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting;

2. The special VAT invoice is designed and printed under the supervision of State Taxation Administration of The People's Republic of China, which is only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax; It is an important, decisive and legal special invoice in the calculation and management of VAT. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial documents, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links from the initial production to the final consumption of a product, which keeps the integrity of tax and embodies the role of VAT.

3. The special VAT invoice is a commercial voucher. As the tax is deducted from the purchase tax based on the invoice, the buyer has to pay VAT to the seller, so it is also a tax payment voucher, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.

4. All links between the initial production and final consumption of a kind of goods can be connected by special VAT invoices. According to the tax amount indicated on the special invoices, each link is taxed and deducted, so that the tax can be passed from the previous business link to the next business link until the goods or services are supplied to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoices issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden.

Type of invoice

1, special VAT invoice: including special VAT invoice and unified motor vehicle sales invoice;

2. VAT ordinary invoices: including VAT ordinary invoices (folding tickets), VAT electronic ordinary invoices and VAT ordinary invoices (rolled tickets);

3. Other invoices: including agricultural products purchase invoices, agricultural products sales invoices, tickets, crossing (bridge) fees invoices, quota invoice, passenger invoices and unified invoices for second-hand car sales.

To sum up, the maximum billing limit refers to the upper limit that the total sales amount issued by a single special invoice or special freight ticket cannot reach. This limit is mainly set in the tax control system, and the maximum limit is divided into several orders of magnitude, such as 1 ten thousand yuan, 1 ten thousand yuan,1ten thousand yuan,1ten thousand yuan and so on.

Legal basis:

Article 4 of the Provisions on the Use of Special VAT Invoices

A special invoice consists of a basic coupon or a basic coupon plus other coupons. The basic coupon is triple: invoice coupon, deduction coupon and bookkeeping coupon. Invoice copy, as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as a certificate submitted by the buyer to the competent tax authorities for certification and retention for future reference; The bookkeeping voucher is used as the bookkeeping voucher for the seller to calculate the sales revenue and VAT output tax. Other joint purposes shall be determined by the general taxpayer.