Fixed-amount invoices are invoices with a fixed amount that are specially printed by the tax office and do not need to be filled out. The fixed amount invoice is the business unit with the tax registration certificate to go to the tax department to buy, and in the specified time to go to pay the tax. If the fixed-amount invoice is lost, you should notify the tax department in a timely manner, otherwise you will have to pay the tax according to the quantity purchased at that time.

Fixed-price invoices belong to ordinary invoices, the amount of invoices has a clear regulation, generally divided into 10 yuan, 20 yuan, 50 yuan, 100 yuan, 200 yuan, 500 yuan, 1000 yuan, 2000 yuan, 5000 yuan, 10000 yuan and so on 11 kinds of supporting the use of fixed-price invoices list, taxpayers can choose according to the needs of the business to use, and can not be offset against the tax.

Fixed-rate invoices need to be activated in their entirety when used, and may not be split up and dispersed to use invoices, or be lent, transferred, or issued on behalf of others, and invoices are reported on their use and an invoice register is set up in accordance with the regulations. The minimum tax amount stipulated by each place is variable, depending on the nature of the business, the second depends on the location of the business, and the third depends on your business area.

Fixed-rate invoices should be established in accordance with the provisions of the invoice storage system, special custody, special storage, shall not be lost or unauthorized destruction of the invoice stubs and invoice register, has been issued by the invoice stubs and invoice register, should be kept for five years, the preservation of the expiration of the period, reported to the competent state tax authorities for approval and inspection and then destroyed.