1. Incorporate general VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, and issue and manage general VAT invoices. It is generally used for actual postage payment, and is often used for sending ordinary letters, registered letters, printed matter, printed matter registration, etc.
2. Input tax refers to the tax incurred when purchasing goods, which can be deducted by output tax. For example, input tax can be used as retention tax, which will be offset in the next few months. If the output tax is excessive, the tax should be paid to the tax authorities. The tax amount indicated on the special VAT invoice can be deducted from the output tax amount.
3. Invoice types that can be deducted from tax: sales invoices obtained by purchasing their own agricultural products from agricultural producers: the calculation formula in this case is input tax = input price × deduction rate; Ordinary invoices or valid vouchers obtained by purchasing domestic passenger transport services, such as bus tickets, train tickets, air transport trips to travel itinerary, etc. , must indicate the passenger identity information.