Cloakroom invoice title

The names of invoicing can be mainly divided into: special VAT invoice, ordinary VAT invoice (paper), electronic ordinary VAT invoice and special VAT invoice.

(1) Special VAT invoice refers to the invoice specially used to settle sales goods and provide processing, repair and replacement services.

(2) Ordinary VAT invoices (paper) are mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.

(3) Electronic ordinary VAT 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.

(4) Special invoices refer to deposit and loan, remittance, transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; Receipts of stamps, telephones and telegrams 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.