What kind of tax invoice should be issued for medical service fees?

Medical service fees should be issued with VAT invoices, which include the following 2 situations:

1. Medical service organizations belonging to small-scale taxpayers can only issue ordinary VAT invoices;

2. Those belonging to general taxpayers can issue both ordinary VAT invoices and special VAT invoices.

Ordinary VAT invoices are composed of basic couples or basic couples with other couples attached, and the basic couples are two couples: the invoice couples and the bookkeeping couples.

Special VAT invoices are composed of basic couples or basic couples with other couples, and the basic couples are three couples, as follows:

1. The first couples are the bookkeeping couples, which are the invoice couples of the seller, and they are the bookkeeping vouchers of the seller, i.e., they are the original vouchers of the seller as the sales of the goods, and the "amount of tax" on the face refers to the "amount of tax", which is the "amount of tax" of the seller. The "tax" on the face of the ticket refers to the "output tax", "amount" refers to the "non-taxed amount of the price of the goods sold" invoice triple is a rewrite function. A time to issue, the contents of the three consistent first link is the bookkeeping link (used by the seller to keep track of the accounts);

2, the second link is the credit link (used by the buyer to deduct taxes;

3, the third link is the invoice link (used by the buyer to keep track of the accounts).

"The Chinese people*** and the invoice management measures" Article 19 of the sale of goods, provide services and engage in other business activities of units and individuals, external business operations to collect money, the payee shall issue an invoice to the payer; under special circumstances, the payer to the payee to issue an invoice.

Article 20 All units and individuals engaged in production and business activities in the purchase of goods, services and other business activities to pay money, shall obtain an invoice from the payee. When obtaining an invoice, they shall not ask for a change in the name and amount of the goods.

Article 21 Non-compliant invoices shall not be used as financial reimbursement vouchers, and any unit or individual shall have the right to reject them.

Article 22 The invoices shall be issued in accordance with the stipulated time limit, order, columns, all the joints at once and truthfully issued, and stamped with the special seal for invoices.

No unit or individual shall not have the following fraudulent invoicing behavior:

(a) for others, for their own invoices do not correspond to the actual business situation;

(b) let other people to issue invoices for their own invoices do not correspond to the actual business situation;