Small-scale taxpayers' ordinary VAT invoices can be issued up to 654.38+10,000 yuan per ticket. 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. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

General taxpayers who are included in the "one machine with multiple tickets" system (including trial operation) will use the national unified general VAT invoice and issue it through the anti-counterfeiting tax control system from the date of inclusion. The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used;

With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.

Baidu Encyclopedia-VAT Ordinary Invoice