Invoices are divided into ordinary invoices and special VAT invoices.
2. Ordinary invoices: mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
3. Special VAT invoice is the product of China's new tax system. It is an invoice set by the national tax authorities according to the needs of value-added tax collection and management, and is specially used for taxpayers to sell or provide value-added tax taxable items.
4. The contents of the invoice generally include: ticket header, track number, serial number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price and amount, amount in words and figures, agent, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax shall also include tax types, tax rates, tax amounts, etc.
References:
People's Republic of China (PRC) State Taxation Bureau National VAT Invoice Inspection Platform