The issuance and management of ordinary VAT invoices is to bring ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices. , commonly known as "one machine with multiple votes".

The relevant provisions are as follows:

1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it can be divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

2. The second copy of VAT ordinary invoice (invoice copy) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.

3. General taxpayers who are included in the "one machine with multiple tickets" system (including trial operation) will use the national unified general VAT invoice and issue it through the anti-counterfeiting tax control system from the date of inclusion. The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.

4. The ordinary invoice price of VAT shall be uniformly formulated by the National Development and Reform Commission.

5, the tax authorities at all levels should attach great importance to the trial operation of "one machine, multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.

Measures for the Administration of Invoices in People's Republic of China (PRC) Article 2 Units and individuals that print, purchase, issue, obtain, keep and cancel invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.