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 and small-scale taxpayers, using ordinary invoices;
VAT invoice: Production, processing and commodity circulation companies are used by ordinary taxpayers, enjoy tax deduction and pay VAT at the rate of 17%.
It can also be divided into: 1, special VAT invoice. Refers to invoices specially used to settle sales goods and provide processing, repair and repair 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 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 invoice. Professional invoices refer to deposit, loan, remittance, transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; 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.
Purchase invoice
(1) materials provided by the applicant:
1 identification of "manager";
2. Tax registration certificate (business license for loading unified social credit code);
Impression of financial seal or special invoice seal made according to the pattern specified by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
(two) the tax authorities for time:
The competent tax authorities shall issue invoices and purchase books within "5 working days".
(3) Receiving and purchasing invoices from foreign businessmen
When applying for receiving and purchasing invoices from units and individuals in other provinces, autonomous regions and municipalities directly under the Central Government engaged in temporary business activities, the tax authorities may require them to provide "guarantors" or pay a deposit not exceeding "1000 yuan" according to the face value and quantity of the invoices received, and hand in the invoices within a time limit.