General value-added tax invoice. Firecrackers are fireworks and firecrackers, and their sales fall within the scope of the national tax value-added tax. Invoices can be issued to the State Administration of Taxation. If the firecrackers purchased by the unit are used for sales, they will be included in the "inventory goods" account in accounting. If they are used for Consumption is included in the "other expenditures" account in accounting. In either case, the seller can be required to issue a general VAT invoice, which can be used as a tax voucher to handle tax-related business.