The first is the purchase invoice of agricultural products.
The purchase invoice of agricultural products refers to the invoice issued by the payer to the payee when the purchasing unit purchases self-produced duty-free agricultural products from individual agricultural producers (except individual operators engaged in agricultural product purchase). Acquisition enterprises buy their own agricultural products from individual producers of agricultural products. Because producers cannot issue invoices themselves, purchasing enterprises issue invoices "for themselves".
After the invoice is issued, all kinds of documents related to the invoice should be prepared for inspection by the tax bureau, including but not limited to the original documents such as weighing list, inspection list, receipt list, transportation expense settlement document, payment voucher, copy of the seller's ID card, seller's self-production ability certificate, purchase and sale contract or agreement.
The second is the sales invoice of agricultural products.
Ordinary invoices issued by agricultural producers for selling self-produced agricultural products exempt from value-added tax. Different from the above acquisition, this kind of agricultural producers are units, and they can issue invoices by themselves without the need for the purchaser to open them on their behalf.
The third is the toll invoice.
Toll refers to the fees for crossing roads, bridges and gates set and collected by relevant units according to law or regulations. If the toll collected is of a business nature and a taxable item, an invoice must be issued, and the payer also needs to make an accounting based on the invoice.
Tip: After 20 19, the electronic ordinary toll invoice can be deducted, and the paper toll invoice can only be deducted for crossing the bridge and passing the door, but the fact that it cannot be deducted does not mean that it cannot be recorded and needs to be distinguished.