How many copies are there in the invoice? What is each copy used for?

1. The special value-added tax invoice is in three copies

The first copy: the accounting copy, which is the seller’s invoice copy and is the seller’s accounting voucher. "Tax amount" refers to the "output tax amount", and "amount" refers to the "price excluding tax" of the goods sold. The three copies of the invoice have a copy function. When issued once, the contents of the three copies are consistent. The first copy is the accounting copy. (used by the seller for accounting purposes);

The second page is the deduction page (used by the buyer for tax deduction);

The third page is the invoice page (for goods purchased) used for accounting).

2. General value-added tax invoices are divided into two copies and five copies

The first copy is the accounting copy, which is used by the seller as the accounting voucher; the second copy is the invoice Coupon, used by the purchaser as accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional three-part coupon, that is, a five-part coupon, has been added after the basic coupon for enterprises to choose and use.

Extended information:

Invoice code

10-digit code

The 1st to 4th digits represent each province; the 5th to 6th digits It represents the year of plate making; the 7th digit represents the printing batch; the 8th digit represents the type of invoice, and ordinary invoices are represented by "6"; the 9th digit represents several copies, and the two-part version of ordinary invoices is represented by "2", and ordinary invoices are five The joint version is represented by "5"; the 10th digit represents the amount and the version number "0" represents the computer version.

12-digit code

In December 2017, the State Administration of Taxation issued an announcement to adjust the invoice code for ordinary VAT invoices (folded invoices) from the current 10 to 12 digits.

The first position is 0, the 2nd to 5th positions represent provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the 6th to 7th positions represent the year, the 8th to 10th positions represent batches, and the 11th to 12th positions The digits represent the type and number of tickets, among which 04 represents a two-page ordinary VAT invoice (folded ticket), and 05 represents a five-page ordinary VAT invoice (folded ticket).

Baidu Encyclopedia-Special Value-Added Tax Invoice

Baidu Encyclopedia-General Value-Added Tax Invoice