Invoice types: ordinary invoices and special VAT invoices. Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they can't issue special invoices. Ordinary invoices consist of industry-specific invoices and special invoices. The former is applicable to a certain industry and business, such as unified invoice for commercial retail, unified invoice for commercial wholesale, unified invoice for product sales of industrial enterprises, etc. The latter only applies to a certain business project, such as advertising expense settlement invoice, commercial housing sales invoice, etc. Special VAT invoice is the product of the implementation of the new tax system in China. It is an invoice set by the national tax department according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide VAT taxable items.

Legal basis: According to Article 4 of the Measures for the Administration of Invoices of the People's Republic of China, the competent tax authorities in the State Council are responsible for the invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall do a good job in invoice management within their respective administrative areas according to their duties. Finance, auditing, market supervision and management, public security and other relevant departments shall cooperate with the tax authorities to do a good job in the management of distribution within their respective functions and duties. Article 5 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that the types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.