Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou, Huzhou City of Zhejiang Province, Zibo City of Shandong Province, Dongying City and Yantai City, and it is planned to be implemented nationwide from June 65438 to 10. Ordinary invoices used in the "one machine with multiple tickets" system are collectively called "VAT ordinary invoices", which are uniformly printed and put into use nationwide since August 1 2005.
On February 20 17, State Taxation Administration of The People's Republic of China issued an announcement, and from June 20 18, the invoice code of VAT ordinary invoice (discounted ticket) was adjusted from the current 10 to 12.
Extended data
Relevant regulations
1. 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 is divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, 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.
Two, the second copy of the VAT invoice (ordinary invoice) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.
Three, where included in the "one machine, more votes" system (including trial operation) of the general taxpayer, since the date of inclusion, shall use the national unified VAT invoice, and through the anti-counterfeiting tax control system.
Baidu Encyclopedia-VAT Ordinary Invoice