The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it can be divided into two copies and five copies. The basic voucher is two vouchers, the first voucher is an accounting voucher, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher.
Extended data
Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice.
It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.