Invoice needs to provide a bank account number, not necessarily a basic account. Invoice refers to the text issued by the seller to the buyer in the purchase and sale of goods, the provision or acceptance of services and other business activities, including the name of the product or service provided to the buyer and the price of the quality agreement. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. Invoices are also often called payment orders. Invoice is an important commercial voucher for taxpayers' economic activities, and it is also an important basis for financial and tax inspection by finance, taxation, auditing and other departments. Invoices are divided into: ordinary invoices and special invoices for value-added tax. Invoice is divided into:

1, ordinary invoices, according to different industries, can generally be divided into industrial invoices, commercial invoices, invoices for processing, repairing and repairing industries, invoices for purchasing industries, invoices for transportation industries, invoices for construction and installation industries, invoices for financial and insurance industries, invoices for posts and telecommunications industries, invoices for entertainment industries, invoices for transferring intangible assets and invoices for selling real estate. 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 is the bookkeeping copy, and the drawer is the original voucher for bookkeeping;

2. Special VAT invoice. The special VAT invoice is a product of the new tax system implemented in China, which is set by the national tax authorities according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide 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 certificate 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.

Article 4 of the Provisions on the Use of Special Invoices for Value-added Tax consists of a basic coupon or a basic coupon plus other coupons. The basic coupon is triple: invoice coupon, deduction coupon and bookkeeping coupon. Invoice copy, as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as a certificate submitted by the buyer to the competent tax authorities for certification and retention for future reference; The bookkeeping voucher is used as the bookkeeping voucher for the seller to calculate the sales revenue and VAT output tax. Other joint purposes shall be determined by the general taxpayer.

Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.

Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special parts for labor protection) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special invoices.

Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf.

Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws, regulations and State Taxation Administration of The People's Republic of China. It is not necessary to open an account to invoice, but also to sign a tripartite agreement-the bank, the tax bureau and the company. This tripartite agreement is used for tax filing and tax deduction. In addition, you should go to the tax bureau to register the information of Gong Hu, and all these formalities can be done.