There are three common invoice types, namely special VAT invoice, ordinary invoice and professional invoice. Special invoices for value-added tax refer to invoices specially used to settle sales goods and provide processing, repair and replacement services. 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. Professional invoice is a special kind of invoice, but it does not overprint the invoice producer seal.

Second, analyze the details

Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.

Third, the provisions of the invoice

Issuance of ordinary invoices

1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2 invoices shall be issued in accordance with the prescribed time limit, sequence, column and time, and stamped with the special seal for unit invoices;

3. The use of computer to issue invoices must be approved by the national tax authorities, and the invoices issued by the national tax authorities shall be uniformly supervised by the off-machine invoices, and the stubs after issuance shall be bound into a book according to the sequence number;

4 invoices are limited to the use of units and individuals purchased in cities and counties, and cross-city and county invoices are used;

5. When the contents of the tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;

6. All units and individuals engaged in production and business operations, when purchasing goods, receiving services and paying for other business activities, shall ask the payee for an invoice, and shall not ask for a change of name and amount;

7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them;

8. Invoices shall be used within the validity period, and become invalid after expiration.

Special vat invoice

Taxpayers may not issue special invoices for value-added tax in the following acts: selling goods or taxable services to consumers; Tax exemption provisions apply to the sale of goods or taxable services; Small-scale taxpayers sell goods or taxable services; Selling goods declared for export; Selling taxable services abroad; Use the goods for non-taxable items; Use the goods for collective welfare and individual welfare; Give goods to others for free; Providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.