VAT invoices are designed and printed by the State Administration of Taxation and are limited to be purchased and used by general VAT taxpayers. They are not only important accounting documents reflecting the economic activities of taxpayers, but also legal certificates of tax obligations of the seller and input tax amount of the purchaser, and they are important and decisive legal invoices for VAT calculations and management.

The implementation of special invoice for VAT is a crucial step in the reform of VAT, which is different from ordinary invoice, not only has the role of commercial voucher, but also has the role of tax deduction because of the implementation of tax deduction on the basis of the invoice, and the purchaser has to pay VAT to the seller. It has the role of tax payment certificate. More importantly, the VAT invoice connects the links between the initial production of a product and its final consumption, keeping the tax intact and reflecting the role of VAT.

There are two kinds of VAT invoices, for example, "100,000 yuan" is divided into "100,000 yuan version" and "limited to 100,000 yuan version". Among them, "100,000 yuan version" excluding tax can be more than RMB 100,000 yuan, and "limit 100,000 yuan version" excluding tax shall not exceed RMB 100,000 yuan. In the daily work, pay attention to the distinction.

When invoicing, the head of the invoice should be the same as the full name of the enterprise, and the VAT invoice must have a tax ID number; invoices that do not comply with the regulations shall not be used as tax vouchers.

The ordinary VAT invoice consists of a basic coupon or a basic coupon with other coupons attached, and the basic coupon is two coupons: the invoice coupon and the bookkeeping coupon.

Special VAT invoices are composed of basic couples or basic couples with other couples, and the basic couples are three couples:

The first couples: the bookkeeping couples, the invoice couples of the seller, are the bookkeeping vouchers of the seller, that is to say, it is the seller's original voucher for the sale of the goods, and the "amount of tax" on the face of the invoice is the "amount of output tax", and the "amount of output tax" means the "amount of output tax". "output tax", "amount" refers to the sale of goods "excluding tax amount price" invoice three is a rewrite function, a time to issue, the content of the three is consistent with the first joint is The first is the bookkeeping union (used by the seller for bookkeeping);

The second is the deduction union (used by the purchaser for tax deduction);

The third is the invoice union (used by the purchaser for bookkeeping);

Article 4 of the Provisions on the Use of Special Value-added Tax Invoices Special invoices are composed of the basic union or the basic union additional to the other union, and the basic union is composed of three: the invoice union, the deduction union, and the bookkeeping union. The invoice copy, as the purchaser accounting for the purchase cost and value-added tax input vouchers; deduction copy, as the purchaser submitted to the competent tax authorities for certification and retention of the vouchers for inspection; bookkeeping copy, as the seller accounting for the sales revenue and value-added tax output vouchers. Other joint use, by the general taxpayer to determine their own.