First of all, the general machine still has to pay taxes to invoice individuals. General machine invoicing refers to the receipt and payment vouchers issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in other business activities, except for the special VAT invoices issued and collected by the general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices.

1. The invoiced amount of general machine invoice includes tax.

2. General machine invoicing generally refers to invoices issued by small-scale taxpayers of national tax, and some of them are invoices issued by taxpayers of local tax bureaus.

But in either case, both invoices include tax.

The general machine invoice issued by small-scale taxpayers of national tax includes value-added tax, and the tax rate is 3%. The general machine invoice issued by local tax payers includes business tax, and the business tax rate is determined according to the industry.

3. Invoices refer to business vouchers issued and collected by all units and individuals in buying and selling commodities, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.

4. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the payment has been received or not. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer.

In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.

6. China's accounting system stipulates that the valid invoice for purchasing products or services is called tax invoice. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts.

For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices. Simply put, an invoice is the original proof of the cost, expense or income incurred.

For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.

7. According to Article 4 of the Announcement of Beijing State Taxation Bureau on Edition Replacement of Some Ordinary Invoices (Announcement No.20 of Beijing State Taxation Bureau No.2016): "At present, in addition to the special VAT invoices issued by the new system (triplex and triplex), Beijing ordinary VAT invoices (triplex and quintuple), unified motor vehicle sales invoices and electronic ordinary VAT invoices, The general invoices kept by Beijing State Taxation Bureau include: unified invoice for second-hand car sales (tax-controlled folding), general invoice (tax-controlled volume system), general quota invoice (eight pages), special invoice for Beijing parking fee quota (eight pages), and new version of special invoice for taxi with company name printed on it (including tickets and bridge toll invoices, etc.). ) can be used continuously.