Types of invoices:

1. Ordinary invoices.

It is 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.

2. Special VAT invoice.

it is the product of the implementation of the new tax system in China, and it is an invoice set by the national tax department according to the needs of value-added tax collection and management, which is specially used for taxpayers to sell or provide value-added tax taxable items.

the nature of the invoice:

1. The invoice is one of the most basic accounting original vouchers with the characteristics of legality, authenticity, unity and timeliness;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;

Hand-torn invoice is a kind of invoice printed by the tax department in advance, which is issued by the service personnel after the customer purchases. It is formal.

Extended information:

Precautions for invoicing:

1. When selling goods, providing services and engaging in other business activities, you should issue invoices to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2. Invoices shall be issued truthfully at one time in accordance with the prescribed time limit, sequence, column by column and all times, and stamped with the special seal for unit invoices;

3. The use of computer to draw up invoices must be approved by the national tax authorities, and the off-machine invoices under the unified supervision of the national tax authorities should be used, and the stubs after drawing up should be bound into a book according to the serial number.

Reference: Baidu Encyclopedia-Invoice

Baidu Encyclopedia-Hand-torn Invoice.