Subjectivity of law:

The difference between ordinary VAT invoices and general-purpose machine invoices: 1. Different types of issuing enterprises are issued by small-scale taxpayers, and ordinary VAT invoices can be issued by both small-scale taxpayers and general taxpayers. General machine ticketing is suitable for small-scale taxpayers of value-added tax, which belongs to a kind of ordinary VAT invoice, but the format of the invoice is different from that of ordinary VAT taxpayers. 2, the tax rate is different. The national tax general machine is 3% VAT. Value-added tax ordinary ticket value-added tax varies according to the different industries applicable to the issuing enterprises. 3. The meaning of the amount is different. The national tax general machine only has the amount without tax, and the VAT ordinary ticket has both the amount and tax. 4. Invoicing system Different general-purpose machines use invoicing software, which is not strictly a tax control system and is often used by small-scale taxpayers. General VAT invoice and special VAT invoice are a tax control system, which is often used by ordinary taxpayers. Article 11 of the Measures for the Administration of Invoices of the People's Republic of China shall be overprinted with the unified national invoice producer seal. The national unified invoice producer seal style and invoice layout printing requirements shall be formulated by State Taxation Administration of The People's Republic of China. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer. The invoice shall be changed irregularly. Legal objectivity:

Provisions on the Use of Special VAT Invoices

Article 3

General taxpayers should use special invoices through the VAT anti-counterfeiting tax control system (hereinafter referred to as the anti-counterfeiting tax control system). Use, including receiving and purchasing, issuing, cancellation and authentication of paper invoices and their corresponding data messages.