Commercial uniform invoice: mainly used in commodity circulation industry, used by small-scale VAT taxpayers, paying 4% VAT.
Labor service invoice: issued by labor service companies, small-scale taxpayers use ordinary invoices and pay business tax at the rate of 5%;
VAT invoice: Production, processing and commodity circulation companies are used by ordinary taxpayers, enjoy tax deduction and pay VAT at the rate of 17%.
1. Can the list of hospitalization expenses be supplemented?
1. If the administrative receipt (invoice) issued by the hospital is lost, the list has a stub in the hospital. Just go to the hospital, go through some hospitalization procedures with your ID card, and affix the official seal of the hospital on the copy, indicating that this piece is consistent with the original.
2. If the settlement list is lost, you can go to the hospital (printing list counter or medical record room) to make up the list.
3. The certificate issued by the Admissions Office can be reissued.
4, medical insurance hospitalization expenses classification list
2. What is the invoice classification?
1. Special VAT invoice refers to the invoice specially used to settle sales goods and provide processing, repair and replacement services. Special VAT invoices are only used by general VAT taxpayers, not by small-scale VAT taxpayers.
2. Ordinary invoice. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.
3, professional invoices, professional invoices refers to the state-owned financial and insurance enterprises deposit and loan, exchange, transfer vouchers, insurance vouchers; Stamps, postal orders, telephone bills and telegraph receipts of state-owned post and telecommunications enterprises; Tickets and cargo tickets of state-owned railways, state-owned aviation enterprises and transportation departments, state-owned highways and water transport enterprises, etc.
Legal basis: Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals who need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special invoice seal made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.