1. VAT is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

2. The difference between ordinary invoice (invoiced by general machine) and ordinary VAT invoice.

(1) The issuing system is different: ordinary invoices (invoices issued by general machines) are issued through the network system, which is also called online invoices. Ordinary VAT invoices, that is, ordinary VAT invoices, are issued by the anti-counterfeiting tax control system.

(2) The contents of the invoice are different: the general machine has no password area and does not display the tax rate and tax amount. Ordinary VAT invoices have a password area, and the face shows the tax rate and tax amount.

3. VAT invoices include special VAT invoices and ordinary VAT invoices. Their differences are as follows:

(1) Different users: Except accommodation and certification, special VAT tickets can only be used by general VAT taxpayers, while ordinary VAT tickets can be used by general taxpayers or small-scale taxpayers.

(2) Different functions: Special VAT tickets can be deducted by ordinary taxpayers, while ordinary special VAT tickets cannot be deducted except for agricultural products produced and sold by agricultural producers.

(3) The issuing objects are different: duty-free goods and personal consumption, alcohol, tobacco, catering and entertainment activities cannot issue special VAT tickets, but ordinary VAT tickets can be issued.

(4) The composition is different: the general VAT invoice consists of one basic coupon or one basic coupon plus other coupons, and the basic coupon is two coupons: one invoice coupon and one bookkeeping coupon. The special VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is triple.