1. Special VAT invoice: it is an invoice specially used to settle sales goods and provide processing, repair and replacement services;

2. Ordinary invoices: 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;

3. Professional invoice: refers to the deposit, loan, remittance and transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; Stamps, postal orders, telephone bills and telegraph receipts 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.

The process of applying for invoices is as follows:

1. When purchasing goods or services, ask the seller for an invoice. The invoice shall include the name, quantity, unit price, amount, tax rate, tax amount, name of the seller, taxpayer identification number, address, telephone number, bank and account number of the goods or services;

2. Check the contents of the invoice to ensure that the information is accurate. If there is any mistake, ask the seller for the corrected invoice in time;

3. After receiving the invoice, keep the original and make a copy. Invoice is an important document for taxpayers to declare and pay taxes, which needs to be kept for at least 5 years;

4. If you need to obtain a special VAT invoice, you need to provide the seller with billing information, including the buyer's name, taxpayer identification number, address, telephone number, bank, account number, etc.

5. If the contents of the invoice are inconsistent with the actual situation, or the invoice is rejected by the seller, you can complain and report to the local tax authorities.

To sum up, invoices are important vouchers for taxpayers to pay taxes, declare taxes and enjoy tax preferences. When purchasing goods or receiving services, taxpayers can carefully check the contents of invoices to ensure the accuracy of information, and properly keep the originals and photocopies.

Legal basis:

"People's Republic of China (PRC) invoice management measures" twenty-second.

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.