The use of ordinary tickets is the initial evidence to prove economic activities, and it is an important basis for correctly carrying out tax payable and tax inspection. At the same time, invoices are also the key evidence for customers' legal rights protection. There are only three types of ordinary taxpayers who can deduct the input tax. The invoice also covers general stamps and VAT invoices. Value-added tax invoices are only limited to ordinary taxpayers for purchase and use.
What's the use of ordinary invoices
The difference between ordinary tickets and special tickets is as follows: 1. Different categories. Special tickets are generally used for VAT taxable items of enterprises engaged in production and operation among ordinary taxpayers; The general ticket can be used for all taxpayers' production and operation activities, including the VAT taxable items of ordinary taxpayers' production and operation enterprises;
2, the role is different. A general ticket is a civil and commercial certificate, while a special ticket is not only a civil and commercial certificate, but also a tax deduction certificate.
3. The main contents of the ticket face are different. The special ticket should not only contain the main contents recorded in the general ticket, but also record the tax registration number, detailed address, telephone number, bank account and tax payment between the sellers.
4. The connection times are different. Special tickets should not only have a coupon for general tickets, but also have a tax payment coupon.