1. Special VAT invoice. Refers to invoices specially used to settle sales goods and provide processing, repair and repair services.
2. Ordinary invoice. Ordinary invoices are mainly used by VAT taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.
3. Ordinary invoice. 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.
2. How long is the validity period of invoice reimbursement? Invoice reimbursement is valid for half a year.
1. The reimbursement of the invoice should be in the month when the invoice is issued or as soon as possible, but not after the year.
2. The invoice reimbursed by the company must be recorded in the current month to determine the income, and the validity period of the special VAT invoice certification is 180 days.
3. Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization.
4. The issued invoice stub and invoice register shall be kept for 5 years.
3. What is the tax rate for small ordinary invoices? The tax rate for issuing ordinary VAT invoices by small-scale taxpayers is 3%. Small-scale taxpayers have a free quota of 30 thousand per month. The invoice does not exceed 30,000 yuan, excluding tax; If it exceeds 30,000 yuan, the tax amount shall be 3% of the total invoice amount. The Legal Express reminds you that if the current sales of small-scale taxpayers exceed 654.38+10,000 yuan (300,000 yuan per quarter), they should confirm the applicable collection rate of current sales in accordance with relevant policies and accurately fill in the corresponding columns of the VAT tax return (applicable to small-scale taxpayers). Value-added tax does not exist, but it is calculated according to ordinary invoices. There is a special calculation method for issuing special invoices, or it is necessary to pay more taxes when issuing special invoices.