1. Medical service institutions belonging to small-scale taxpayers can only issue ordinary invoices for value-added tax;
2. For ordinary taxpayers, both general VAT invoices and special VAT invoices can be issued.
the general VAT invoice consists of a basic coupon or a basic coupon plus other coupons. The basic coupon is two coupons: an invoice coupon and a bookkeeping coupon.
The special VAT invoice consists of a basic coupon or a basic coupon plus other coupons. The basic coupon is triple, as follows:
1. The first coupon is a bookkeeping coupon, a seller's invoice coupon, and a seller's bookkeeping voucher, that is, the seller acts as the original voucher for selling goods. The "tax amount" on the face refers to the "output tax amount" and the "amount" refers to the "sales amount" of goods.
2. The second copy is the deduction copy (used by the buyer for tax deduction;
3. The third copy is the invoice copy (used by the buyer for bookkeeping).
Article 19 of the Measures for the Administration of Invoices of the People's Republic of China. Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
article 2 all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.
article 21 invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
Article 22 Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in a lump sum and stamped with special invoices.
No unit or individual may commit the following acts of falsely issuing invoices:
(1) Issuing invoices for others and for themselves that are inconsistent with the actual business conditions;
(2) asking others to issue invoices for themselves that are inconsistent with the actual business conditions;
(3) introducing others to issue invoices that are inconsistent with the actual business situation.