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Do I need to pay the company for issuing the ordinary VAT invoice?

After the VAT taxpayer issues the VAT invoice, it can settle it through bank transfer, cash settlement, personal advance payment, etc., not necessarily through the enterprise account, so it is enough to indicate it in the remarks column of the invoice.

General VAT invoices include general VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system for issuance and management, which means that general taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices and general VAT invoices. , commonly known as "one machine with multiple votes".

Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou, Huzhou City of Zhejiang Province, Zibo City of Shandong Province, Dongying City and Yantai City, and it is planned to be implemented nationwide from June 65438 to 10.

The format, font, column number and content of the general VAT invoice are completely consistent with those of the special VAT invoice, which can be divided into two copies and five copies according to the invoice copy. The basic voucher is two vouchers, the first voucher is an accounting voucher, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

The second copy of VAT invoice is printed on anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.

General taxpayers who are included in the "one machine with multiple tickets" system will use the national unified general VAT invoice from the date of inclusion and issue it through the anti-counterfeiting tax control system. The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used;

With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.

Baidu Encyclopedia-VAT Ordinary Invoice