Legal analysis: Special votes and general votes mainly depend on whether your company is a small-scale taxpayer or a general taxpayer. If your company is a small-scale taxpayer, then the special ticket and the ordinary ticket are the same to you. You only need to collect the ordinary VAT invoice and reimburse the accounting cost. If your company is a general taxpayer, then you must have a special VAT invoice, and you can deduct VAT. For example, if the other party issues an invoice and pays 6 yuan VAT, then your company can use this 6 yuan to offset the 6 yuan in the tax that your company needs to pay. Ordinary invoice: VAT cannot be deducted, and can only be reimbursed according to cost.

Legal basis: Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration is the competent authority of invoices, which is responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.