2, the invoice refers to all units and individuals in the purchase and sale of goods, provide labor or accept labor, services and engage in other business activities, the written proof of receipt and payment provided to the other party, is the legal voucher of financial income and expenditure, is the original basis for accounting, but also an important basis for the audit organs, tax authorities, law enforcement checks.
3. The Announcement of the State Administration of Taxation on Issues Related to the Comprehensive Implementation of the Upgraded Version of the Value-added Tax Invoice System (Announcement of the State Administration of Taxation No. 19 of 2015) stipulates that the general fixed-rate invoice, the passenger transportation invoice and the unified invoice for the sale of used cars continue to be used.
The Announcement of the State Administration of Taxation on Matters Relating to Tax Collection and Management of the Pilot Project of Comprehensively Pushing Forward the Conversion of Business Tax to Value-added Tax (Announcement of the State Administration of Taxation No. 23 of 2016 ) stipulates that: the admission ticket, the road (bridge) toll invoice, the fixed-rate invoice, the passenger transportation invoice and the uniform invoice for the sale of second-hand vehicles shall continue to be used.
4, after the camp change there are fixed-rate invoices, only the denomination of each province and city is different, such as Fujian Province, the general fixed-rate invoices currently have:0.5 yuan, 1 yuan, 2 yuan, 5 yuan, 10 yuan, 20 yuan, 50 yuan, 100 yuan and so on 8 kinds of denomination.