1. The national tax invoice belongs to the national tax and the local tax invoice belongs to the local tax.

sales of tangible goods usually use national tax invoices, such as shopping invoices in shopping malls; The sales of intangible services usually use local tax invoices, such as parking charge invoices, catering invoices, taxi tickets, etc. Under normal circumstances, the difference between two kinds of invoices depends mainly on the red stamp on the invoice. If it says "xx Local Taxation Bureau as producer", it is a local tax invoice.

2. Special invoices can be deducted, but ordinary invoices cannot be deducted.

the billing entities are different. Generally, special VAT invoices can only be purchased and used by general VAT taxpayers and some pilot small-scale taxpayers. What other small-scale taxpayers need to use can only be opened by the local tax authorities. Ordinary VAT invoices can be purchased and used by all kinds of taxpayers who are engaged in business activities and have gone through tax registration. The special VAT invoice is not only the receipt and payment voucher of both buyers and sellers, but also the deduction voucher of the general VAT taxpayer. The ordinary VAT invoice cannot be deducted except for the business items stipulated in the tax law.

Extended information

National tax, also known as central tax, is collected by the State Administration of Taxation, which is a fixed source of revenue for the central government and owned by the central government. State Taxation Administration of The People's Republic of China is the directly affiliated institution (ministerial level) in charge of tax work in the State Council.

in the process of developing the socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. More than 91% of China's annual fiscal revenue comes from taxes, and its position and role are becoming more and more important.

the items that the national tax system is mainly responsible for collecting and managing are: value-added tax, consumption tax, enterprise income tax and urban maintenance and construction tax paid by railways, head offices of banks and insurance companies, central enterprise income tax, income tax of joint ventures and joint-stock enterprises composed of enterprises and institutions owned by the central and local governments, and enterprise income tax of enterprises registered for establishment (opening) in industrial and commercial administrations at all levels after October 1, 2112. Income tax of local and foreign banks and non-bank financial enterprises, income tax of offshore oil enterprises, resource tax, personal income tax levied on interest income from savings deposits, stamp duty levied on securities transactions, vehicle purchase tax, tax refund for export products, and overdue fine income from central tax are added to the education fees levied according to central tax and * * * tax (those paid by railway, bank head office and insurance head office are put into the central treasury, while others are put into the local treasury).

resources

national tax-Baidu encyclopedia