How many copies of the invoice are there and what is the purpose of each copy?

How many copies are there in the invoice and what are the uses of each copy?

A general invoice has three copies, and the functions of each copy are:

1. The first copy is The accounting page is the main voucher for the seller to calculate the sales volume and output tax, that is, the seller's accounting voucher.

2. The second page is the tax deduction page, which is used by the buyer to calculate The certificate of input tax shall be obtained by the purchaser after the purchaser has obtained the copy, numbered according to the chronological order obtained according to the provisions of the tax authority, bound into a book, and sent to the tax authority for reference.

3. The third copy is the invoice. The receipt is used by the recipient as the original voucher for payment or collection, and it is a commercial voucher, that is, the buyer's accounting voucher.

What are the invoicing regulations for ordinary invoices?

1. During sales When collecting payments for goods, providing services or engaging in other business activities, an invoice shall be issued to the payer. In special circumstances, the payer shall issue an invoice to the payee.

2. Invoices shall be issued within the prescribed time limit , sequence, column by column, all copies are issued truthfully at one time, and affixed with the special seal for unit invoices.

3. The use of computers to issue invoices must be approved by the national tax authorities, and use a machine uniformly supervised by the national tax authorities. External invoices are issued, and the issued stubs are required to be bound into a volume according to the serial number.

4. The invoices are limited to the units and individuals who receive the purchases within the scope of the city or county. If they go beyond the scope of the city or county, Invoices from the place of business should be used.

5. When the tax registration content of the invoice-issuing unit or individual changes, the procedures for changing the invoice and invoice purchase book should be handled accordingly; before canceling tax registration, the invoice should be canceled Purchase book and invoice.

How many copies of the invoice are there and what is the purpose of each copy?