1. Medical service institutions belonging to small-scale taxpayers can only issue ordinary VAT invoices;
2. For ordinary taxpayers, both general VAT invoices and special VAT invoices can be issued.
Ordinary VAT invoices are composed of basic invoices or basic invoices plus other invoices. The basic vouchers are two vouchers: one for issuing vouchers and one for bookkeeping.
The special VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is triple, as follows:
1, the first copy is the bookkeeping copy, the seller's invoice copy, and the seller's bookkeeping voucher, that is, the seller is the original voucher of the goods sold, the face tax amount refers to the output tax amount, and the amount refers to the price excluding tax of the goods sold. Invoice triplicate has copy function, and the triplicate content is consistent.
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 in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.
Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.
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.