Special invoices for value-added tax are composed of basic coupons or basic coupons plus other coupons, which are divided into three editions and six editions. The basic couplet is triple: the first couplet is bookkeeping couplet, which is the seller's bookkeeping voucher; The second copy is the deduction copy, which is the buyer's tax deduction certificate; The third copy is the invoice copy, which is the buyer's accounting voucher. Other joint purposes shall be determined by taxpayers themselves.

2. General VAT invoice

Ordinary VAT invoices (folding tickets) are composed of basic coupons or basic coupons plus other coupons, which are divided into two versions and five versions. The basic couplet is two: the first couplet is the bookkeeping couplet, which is the seller's bookkeeping voucher; The second copy is the invoice copy, which is the buyer's accounting voucher. Other joint purposes shall be determined by taxpayers themselves. Taxpayers who need to use invoices for property rights transfer procedures can use the third copy of VAT ordinary invoices.

The general VAT invoice (rolled ticket) is divided into two specifications: 57mm× 177.8mm and 76mm× 177.8mm, both of which are single copies.

Upon confirmation by the tax authorities, taxpayers can issue ordinary VAT invoices (coupons) printed with the name of their own units through the VAT invoice invoicing software. The general VAT invoice (roll ticket) printed with the name of the unit shall be printed by the winning bidder of the general VAT invoice (roll ticket) purchased by the provincial tax authorities through unified bidding, and the special seal for enterprise invoice shall be printed. Enterprises that use ordinary VAT invoices (rolled tickets) printed with the name of their own units shall directly settle the printing fees with the invoice printing enterprises in accordance with the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Settlement of Printing Fees for Named Invoices (No.53 [2013] of the General Administration of Taxation).

3. Electronic invoice

Electronic invoice refers to the electronic receipt and payment voucher issued by the billing software determined by the tax authorities in the format required by the tax authorities. There are two types of electronic invoices: VAT electronic ordinary invoice and toll road toll VAT electronic ordinary invoice.

The legal effect, basic use and basic usage provisions of the electronic ordinary VAT invoice are the same as those of the ordinary VAT invoice supervised by the tax authorities. If the drawer and the payee need paper invoices, they can print the format file of the VAT electronic ordinary invoice by themselves.

The toll electronic invoice for toll roads is issued to customers who apply for ETC cards. There are two kinds of * * *: one is to mark the word "toll" in the upper left corner, and the tax rate column shows the toll electronic invoice with applicable tax rate or collection rate; Second, there is no "toll" in the upper left corner, and the tax rate column shows "no tax" toll electronic invoice.

4. Uniform invoice for motor vehicle sales

Units and individuals engaged in motor vehicle retail business shall issue unified invoices for motor vehicle sales when collecting money for motor vehicle sales (excluding sales of used motor vehicles). The unified invoice for motor vehicle sales is a computer six-copy invoice: the first copy is the invoice copy, which is the payment voucher of the purchasing unit; The second copy is the deduction copy, which is the tax deduction certificate of the purchasing unit; The third is the tax return, which is retained by the vehicle purchase tax collection unit; The fourth is the registration form, and the vehicle registration unit keeps it; The fifth copy is the bookkeeping copy, and the bookkeeping voucher of the sales unit; The sixth copy is a stub copy, and the sales unit keeps it.

5. Uniform invoice for used car sales

From April 20 18/day, the second-hand car trading market, second-hand car distribution enterprises, brokerage institutions and auction enterprises shall issue unified invoices for second-hand car sales through the VAT invoice invoicing software. The column of "Total Car Price" in the unified invoice for second-hand car sales only indicates the car price. Other fees charged by the second-hand car trading market, second-hand car distribution enterprises, brokerage institutions and auction enterprises in the process of handling the transfer procedures shall be separately invoiced for value-added tax.