There are three common invoice types, namely special VAT invoice, ordinary invoice and professional invoice.

(1) Special invoices for value-added tax refer to invoices specially used to settle sales goods and provide processing, repair and replacement services. Special VAT invoices are only used by general VAT taxpayers, not by small-scale VAT taxpayers. General taxpayers may not use special invoices for value-added tax if there are legal circumstances.

(2) Ordinary invoices. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.

(3) professional invoices. Professional invoices refer to deposits and loans, remittances, transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; Stamps, postal orders, telephone bills and telegraph receipts of state-owned post and telecommunications enterprises; Passenger tickets, cargo tickets, etc. State-owned railways, state-owned aviation enterprises, transportation departments, state-owned highways and water transport enterprises. Professional invoices are a special kind of invoices, but they don't overprint the invoice producer seal.

What is the purpose of the invoice?

In fact, invoices are receipts and payments vouchers collected and issued in other business activities, provision or acceptance of services, and purchase and sale of commodities. It can be seen that the invoice is the voucher, and the specific invoice has the following functions:

First, proof of legal responsibility. If enterprises or individuals do not issue invoices or falsify invoices in the process of providing services or selling goods, they will violate laws and regulations. Once they are found, they will be investigated for their economic or legal responsibilities. Thus, invoices have the function of legal responsibility certificates.

Second, the original vouchers of accounting. Invoice is the carrier to record the content of economic activities, an important tool for financial management, one of the original vouchers for accountants to keep accounts, calculate and calculate the tax payable, and also an important basis for tax collection by tax authorities and audit by audit institutions.

Third, prove whether economic responsibility has occurred. Invoice is a kind of proof of economic responsibility, which stipulates whether the buyer and the seller have paid and received money. It depends on whether the economic business has happened and whether the purchase and sale business is established. First of all, it depends on whether the buyers and sellers exist. Then through negotiation and communication, the seller is willing to sell, collect the price and deliver the goods, and the buyer is willing to pay the price to buy the goods. Finally, the seller will issue an invoice to the buyer to complete the economic responsibility.

Fourth, an important means to maintain economic order. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.

What are the types of invoices? Through the above, we all know the types of invoices, which can be divided into three categories, namely, special VAT invoices, ordinary VAT invoices and professional invoices. These three types of invoices are still quite different. You can read the above contents yourself. Here, Bian Xiao also extended the use of invoices, hoping to help you!