1, of course, and it must be issued, but pay attention to the type of invoice. Some invoice types are troublesome, such as training fee invoices, consulting fees and service fees issued by many institutions. Now many manufacturing enterprises have requirements for employee reimbursement, otherwise ordinary VAT invoices can be used.

2. You can ask the payee to issue an invoice to pay taxes. Training institutions have to pay taxes, and training institutions have to pay business tax when issuing invoices. The tax rate is 3%. Educational services provided by schools and other educational institutions are exempt from business tax.

3. (According to Paragraph 4 of Article 8 of the Provisional Regulations on Business Tax) Training institutions, education and training institutions that aim at academic education or adult continuing education, need to have the requirements of venues and teachers, need to be certified by the education authorities, and have the qualifications of running schools by social forces before they can operate. The price of their training courses needs to be accounted and reported to the education department for approval. To increase courses or change fees, you must apply to the education department for approval before you can change them.

1. Educational institutions refer to places and educational administrative organs that carry out various educational work. Narrow sense refers to all kinds of schools at all levels. Broadly speaking: schools of various types and levels (such as ordinary schools and professional schools); Preschool education institutions (such as nurseries and kindergartens); Off-campus educational institutions (such as children's palace, counseling station);

2. Invoices refer to business vouchers issued and collected by all units and individuals in buying and selling commodities, 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. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices. Simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.