What are the types of invoices issued by enterprises?

What is an invoice? Invoice refers to the receipt and payment vouchers issued and collected in business activities such as buying and selling goods, providing or receiving services. It is a shopping voucher for consumers, an important commercial voucher for taxpayers' economic activities, and an important basis for financial, taxation and auditing departments to conduct financial and tax inspections.

There are generally three kinds of invoices: special VAT invoices, ordinary invoices and professional invoices.

(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. If the general taxpayer has legal circumstances, he may not purchase special VAT invoices.

(2) Ordinary invoices. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. Industry invoices are applicable to the business of a certain industry, such as commercial retail unified invoices, commercial wholesale unified invoices, and industrial enterprise product sales unified invoices. Special invoices are applicable to a business project, such as advertising fee settlement invoices and commercial housing sales invoices.

(3) professional invoices. Professional invoices refer to the deposit, loan, remittance and 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, etc. Professional invoice is a special kind of invoice, but it does not overprint the invoice producer seal.