13% is the value-added tax rate of general taxpayers, and the tax rate remains unchanged regardless of whether ordinary VAT invoices are issued, special VAT invoices are issued or sales without tickets are declared. Therefore, it is impossible to confirm whether it is an ordinary ticket or a special ticket from the tax rate alone, and only the special ordinary ticket can be distinguished from the ticket header. The difference between ordinary tickets and special tickets is as follows:

1. Special VAT invoices can be deducted, but ordinary VAT invoices cannot be deducted;

2. When issuing an invoice, the special VAT invoice needs the detailed information of the buyer, but the ordinary VAT invoice does not;

3. When using, there is no time limit for special VAT invoices, and the service period of ordinary VAT invoices is 2 months. Only general VAT taxpayers can issue special VAT invoices. As a unit with both general VAT invoices and special VAT invoices, the tax paid by issuing these two invoices is the same. As a unit that accepts invoices, it is different. If the unit that accepts invoices is a general VAT taxpayer, it can accept special VAT invoices for tax deduction, but it cannot accept ordinary invoices for tax deduction. If the unit that accepts the invoice is a small-scale taxpayer, no matter whether it accepts the special VAT invoice or not, the tax cannot be deducted.

4. Differences in the tax status of the billing party. General taxpayers applying for tax control equipment can issue special VAT invoices by themselves. Small-scale taxpayers can usually only issue ordinary VAT invoices and special VAT invoices, and they have to go to the tax authorities to issue them. At present, some industries have been liberalized, and accommodation, certification, construction, software and information technology services, industry and information transmission have been included in the pilot scope, and special invoices for value-added tax can be issued by themselves. Individuals only rent real estate, and the lessee is not an individual, so they can apply to the local taxation bureau for issuing special VAT invoices.

legal ground

Notice on Issues Related to Adjusting the Deduction Period of VAT Deduction Vouchers Article 1 A general VAT taxpayer shall go to the tax authorities for authentication within 10 days after obtaining the special VAT invoice, the unified invoice for road and inland waterway cargo transportation and the unified invoice for motor vehicle sales issued after 20 10+00, and declare the deductible input to the competent tax authorities within 180 days from the date of issuance. Article 3 General VAT taxpayers who have obtained special VAT invoices issued after 20 10/year10, unified invoices for road and inland river cargo transportation, unified invoices for motor vehicle sales, and customs payment books, and fail to go to the tax authorities for authentication, declaration of deduction or application for audit and comparison within the prescribed time limit, shall not be regarded as legal VAT deduction vouchers, and input tax deduction shall not be calculated.