Business tax invoice: refers to invoices issued for collecting business tax, such as labor fees, catering fees, construction labor invoices, etc., and is a kind of business tax invoice.

Business tax invoice is a taxpayer's definition corresponding to the title of "VAT invoice". In fact, the business tax invoice refers to the invoice received at the local tax bureau, because these invoices are subject to business tax. There is no such statement within the local taxation bureau. At present, there are two kinds of business tax invoices: first, local tax authorities issue invoices internally, including "unified invoicing" and "construction invoicing", that is, taxpayers go to the grassroots units of local tax bureaus to provide taxable services, and local tax authorities issue invoices, and at the same time pay business tax, urban maintenance and construction tax, education surcharge and funds stipulated by the provincial government; Second, taxpayers directly go to the tax department to receive fixed or manual invoices, but the local tax department has begun to implement taxpayers' online invoicing, monthly declaration and payment, and manual invoices have gradually withdrawn.