Not necessarily the second copy, but the invoice copy written on the far right of the ticket is the reimbursement copy. Generally, the second copy of handwritten invoice is reimbursement copy, and the machine-printed invoice has no stub copy, so the first copy is reimbursement copy.
The first copy of ordinary invoice is the main voucher for the seller to calculate the sales amount and output tax; The second copy is the voucher for the buyer to calculate the input tax, and the third copy is the original voucher for the payee to pay or collect money, which belongs to the commercial voucher.
The special VAT invoice consists of a basic copy or a basic copy plus other copies, and the basic copy is in triplicate:
The first copy is the bookkeeping copy, the seller's invoice copy and the seller's bookkeeping voucher, that is, the seller is the original voucher of the goods sold, the face tax amount refers to the output tax amount, and the amount refers to the invoice copy of the goods sold, which has the function of copying, and the contents of the three copies are the same.
The second copy is the deduction copy, which is used as the certificate for the buyer to submit to the competent tax authorities for certification and retention for future reference.
The third type is a copy of the invoice, which is used as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax. If there are other types of bonds, their use shall be determined by the general taxpayer.