How many copies is the invoice divided into? What are their uses?

1. User: the first copy of the seller's accounting voucher; The second copy shall be sent to the tax authorities for future reference; 3. Accounting vouchers of the buyer.

2. Name: the first copy is the bookkeeping copy; The second link is the tax deduction link; The third is a copy of the invoice;

3. Purpose: the first copy is the main voucher for the seller to calculate the sales volume and output tax; The second copy is the voucher for the buyer to calculate the input tax, and the third copy is the original voucher for the payee to pay or collect money, which belongs to the commercial voucher.

Note: There are generally two basic types of VAT invoices, namely bookkeeping and invoice.

Extended data

Classification and scope of use of invoices

Invoices are divided into ordinary invoices and special VAT invoices.

I. Ordinary Invoice

It is 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. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.

Two, the special VAT invoice is

Special invoices record the financial revenue and expenditure of commodity sales and value-added tax. Moreover, it is a legal certificate that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate that the buyer deducts taxes, which plays a key role in the calculation of value-added tax.

References:

Baidu encyclopedia-invoice