Many of us for the problems mentioned in the title, in fact, are not very clear, the understanding is not very thorough, but this is all closely related to our lives, there is a need to understand, today I organized the relevant knowledge, together with the following look at it.

1. Catering invoices printing requirements are different special catering invoices printed by the State Council tax authorities designated enterprises; other catering invoices, in accordance with the provisions of the competent departments of the State Council, respectively, by the provinces, autonomous regions and municipalities directly under the Central State Administration of Taxation, the Local Taxation Bureau designated enterprises to print. Without the designation of the tax authorities in the preceding paragraph, shall not print catering invoices.

Catering invoice content is different: special catering invoices in addition to the purchasing unit, the sales unit, the name of the goods or services, goods or services, the number of goods and units of measurement, unit price and price, invoicing unit, payee, invoice date and other common catering invoices with the content, but also includes the taxpayer tax registration number, the exclusion of the amount of the tax rate, the applicable tax rate, the amount due, and so on.

2. Catering invoices of different roles of special catering invoices is not only the purchase and sale of both sides of the receipt of payment vouchers, but also can be used as a buyer of deductible vouchers; and ordinary catering invoices in addition to freight, the acquisition of agricultural and sideline products, waste materials according to the statutory tax rate for credit, and others will not be used as a deduction.

Catering invoices use different subjects: special catering invoices can only be used by the general taxpayers to purchase, small-scale taxpayers need to use, can only be approved by the tax authorities by the local tax authorities to open the agent; ordinary catering invoices can be engaged in business activities and for the tax registration of a variety of taxpayers to purchase the use of taxpayers who do not have to apply for tax registration, taxpayers can apply to the tax authorities to purchase the use of ordinary catering invoices. The use of ordinary catering invoices.