Invoice classification:
1. Ordinary invoice. It is mainly used by business tax taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also make ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry 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. The basic copy of an ordinary invoice is triplicate: the first copy is a stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the receiving party serves as the original voucher for payment or collection; The third copy is the bookkeeping copy, and the drawer is the original voucher for bookkeeping.
2. The 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 authorities according to the needs of VAT collection and management, and is dedicated to taxpayers selling or providing VAT taxable items. Special invoice not only has the connotation of ordinary invoice, but also has a more special role than ordinary invoice. It is not only a financial income and expenditure voucher that records the sales amount of goods and the value-added tax amount, but also a legal proof that records the tax obligation of the seller and the input tax amount of the buyer. It is also a legal voucher that the buyer can deduct the tax, which plays a key role in the calculation of value-added tax.