Extended data:
Classification of 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.
2. Ordinary invoice. Ordinary invoices are mainly used by small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.
3. Professional invoice. Professional invoices refer to deposit, loan, remittance, 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.