Ordinary electronic invoices need to be taxed as follows:

1. Electronic invoices do not need to be printed, but can be printed by themselves if necessary. Once the invoice is recorded in the invoice system, the tax authorities will know about the transaction and will supervise the tax payment;

2. Electronic invoices are the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice numbers are distributed to merchants with unified national coding and unified anti-counterfeiting technology. The electronic invoices are attached with the signature mechanism of the electronic tax bureau.

The differences between ordinary electronic invoices and VAT invoices are as follows:

1. The designated printing enterprises for the supervision of invoices are different: the special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices are printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government;

2. The contents of the ticket face are different: the words special VAT invoice are printed on the ticket face of the special VAT invoice, while the words ordinary VAT invoice are printed on the ordinary invoice;

3. Different invoice users: Generally, special VAT invoices can only be purchased and issued by general VAT taxpayers; Small-scale taxpayers need to issue, only by the local tax authorities; Ordinary invoices can be purchased and issued by various taxpayers engaged in business activities and registered for tax, but taxpayers who have not registered for tax can also apply to the tax authorities for purchase;

4. The invoices are linked in different times: generally speaking, special VAT invoices have at least three links, namely, invoice link, deduction link and bookkeeping link; Generally speaking, ordinary invoices have two copies, invoice copy and bookkeeping copy;

5. Invoices have different functions:

For general taxpayer invoicing enterprises, no matter whether they issue special tickets or general tickets, they have to pay VAT output tax;

For small-scale taxpayer invoicing enterprises, the VAT output tax needs to be paid immediately only when the tax bureau is entrusted to issue special tickets, and others can enjoy the preferential policy of exemption from VAT according to the monthly sales of 31,111 or the quarterly sales of 91,111;

For the general taxpayer's purchase enterprise, the special VAT ticket obtained can be deducted from the input tax; However, the ordinary invoices obtained by them cannot be deducted from the input tax;

For small-scale taxpayers, the two invoices received are not deductible.

to sum up, electronic invoices are more convenient for storage, inquiry and access, and also facilitate e-commerce websites to provide more convenient services for consumers. Moreover, it can reduce the waste of paper invoices, reduce the deforestation, and be more environmentally friendly, in line with the future development of mankind.

Legal basis:

Article 2 of the Individual Income Tax Law of the People's Republic of China

Individual income tax shall be paid on the following personal income:

(1) Income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.