The invoices that can be deducted include: special VAT invoices (excluding fixed assets invoices), transport invoice, purchase (agricultural products) invoices, waste materials, customs VAT, and domestic railway transport invoice. Moreover, it must meet the qualifications of general taxpayers to deduct, and small-scale taxpayers cannot deduct. Therefore, no matter whether the invoice reaches a certain amount or not, it can be deducted as long as it meets the qualification. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.

Derivative problem:

How to apply for invoice receipt

Log in to the electronic tax bureau, click "I want to pay tax" at the top of the page, and then click the invoice to use it. Enter the invoice using interface, and click Add in the middle of the page. Click Add to open the invoice types and copies that enterprises can purchase, and check the invoice types to be purchased. After checking the types of invoices to be purchased, click the collection method at the top of the page, choose No for express delivery, choose as needed for acceptance outlets, and choose the lobby for ticket collection. After selecting the collection method, click Submit at the bottom of the page. Click Submit, a page will pop up and be saved successfully, and then click OK. After the acceptance is successful, you can directly read the electronic invoice with the golden tax plate.