There are two classifications of invoices: ordinary invoices and special VAT invoices.

I. Ordinary invoices

Ordinary invoices are mainly used by business taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also use ordinary invoices if they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.

1. Ordinary invoices are applicable to a certain industry and business operation, such as the uniform invoice for commercial retailing, the uniform invoice for commercial wholesaling, and the uniform invoice for product sales of industrial enterprises.

2, special invoices are only applicable to a certain business project, such as advertising expenses settlement invoices, sales invoices of commercial properties.

2. Special VAT invoice

Special VAT invoice is a product of the implementation of the new tax system in China, and it is an invoice set up by the state tax department according to the needs of VAT collection and management, which is exclusively used for the taxpayers to sell or provide the VAT taxable items.

Special invoice has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only recorded sales of goods and value-added tax amount of financial income and expenditure vouchers. And it is the sales side of the tax obligations and the purchaser of input tax amount of legal proof.

Expanded information:

The significance of the invoice:

1, the invoice has the legitimacy, authenticity, uniformity, timeliness and other characteristics, is one of the most basic accounting documents.

2, the invoice is the carrier to record the content of economic activities, is an important tool for financial management.

3, the invoice is the tax authorities to control the tax source, the important basis for tax collection.

4, the invoice is the state supervision of economic activities, maintenance of economic order, the protection of national property security is an important means.

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