Ordinary tax-free invoices generally refer to tax-free invoices issued by units that enjoy preferential treatment of exemption from value-added tax. Article 21 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that a special VAT invoice shall not be issued for taxable sales, but an ordinary VAT invoice shall be issued, and the column of invoice tax rate or collection rate usually has the words "tax exemption".

Tax-free invoices are generally not deductible, but there are special circumstances. As follows:

1. Buy agricultural products produced and sold by agricultural producers.

2. Agricultural products purchased by cooperative members from farmers' professional cooperatives.

In the above two cases, the seller can only issue an ordinary VAT invoice, and the buyer can calculate the input tax deduction according to the purchase price and the deduction rate 13%.

receipt

Invoice is a receipt and payment voucher issued or collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities; It is the original voucher of financial accounting and an important basis for tax inspection; It is an important commercial voucher in economic activities and a written voucher to record production and business activities.

Invoice filling specification

1. When filling in the invoice, it must be filled in the order of date and number. The items are complete, the contents are true and the handwriting is clear. All copies are copied, and the contents are exactly the same, and the invoice is stamped with the special seal for invoice.

2. The invoice must be issued on the actual date when the business operation confirms the operating income. It cannot be issued in advance or postponed, but must be issued on the same day.

3, fill in the name of the goods or income items, should be filled in item by item according to the name and amount of the goods, not afraid of trouble and simplicity. When filling in specifications, units of measurement, quantity and unit price, it must be filled in according to actual conditions or standards. If the model must be the actual model of the goods sold, the measuring unit must fill in clearly.

4. When filling in the invoice, the amount expressed in words and figures must be consistent, and it is not allowed to fill in lowercase, not big, not big or small. When the amount expressed in words is zero, such as RMB 100.50, there is a zero in the middle or a zero at the end, which cannot be replaced by a space. The correct amount is as follows: one million yuan and fifty cents.

5. In the process of invoicing, if it is altered, it must be invalidated and reissued. The invoice is invalid in quadruplicate and bound together with the original invoice.