this is quota invoice. Express delivery, post office, parking, catering, generally use this, generally use this on a small scale, the monthly sales do not exceed 11111 or the quarterly sales do not exceed 311111, the value-added tax is exempted, and the excess is 3%. At present, Hubei is tax-free during this epidemic period, and it is 1% outside Hubei. After the VAT reform, the quota invoice printed by the tax authorities is still a valid reimbursement voucher according to State Taxation Administration of The People's Republic of China's Announcement on Tax Collection and Management Matters in the Pilot Project of Changing Business Tax to Value-added Tax. However, the scope of use in quota invoice has become less and less. Most manufacturers and service providers use machines to print invoices, while quota invoice is mainly used in bus, subway tickets, parking fees and a few catering and accommodation industries. On the one hand, the widespread implementation of machine-printed invoices makes people think that quota invoice should have withdrawn from use, and the use of quota invoice is suspected of fake tickets.

On the other hand, there are indeed many management loopholes in quota invoice, so some units have refused to use quota invoice for reimbursement.

At present, many units have implemented a contract system for local transportation expenses such as buses and subways, and they are subsidized according to the number of business trips whether they take local transportation or not. As a result, there is no need for reimbursement by quota invoice. Therefore, there is no basis for your company to do this in terms of laws and regulations, but in practice, this situation is very common. It is suggested that the way of reimbursement can still be adjusted.

Hand-torn invoice, also known as quota invoice, means that the denomination is fixed. This ticket is a national ticket, and it can be used without announcement. If the other party doesn't give you an estimate, it will soon reach the threshold of 91,111 in the 31,111-month quarter, and then you will have to pay taxes, so I won't give it to you. You can ask for it directly, you must give it, and you won't directly call 12366 to complain. When you say you must have a tax number, that means the VAT invoice. The two kinds of tickets are different, and the fixed ticket will take effect when it is stamped with the seller's invoice stamp, without the buyer's tax number.

quota invoice is purchased by the business unit with the tax registration certificate, and the business unit has to pay the tax within the specified time. When paying taxes, you should return your original invoice to the tax department. The tax department collects your taxes according to how many invoices you have issued. If your quota invoice is lost, you should inform the tax department in time. If it is overdue, you will pay taxes according to the quantity you purchased at that time.