1, the printing requirements of invoices are different;

2. The entities used in the invoice are different;

3. The contents of the invoice are different;

4. The serial numbers of invoices are different;

5. Invoices have different functions. The special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct VAT. Except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate, ordinary invoices shall not be deducted.

Taxpayers issuing special invoices must be stamped with the printing of the sales unit of special invoices in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Blue inkpad is used to stamp the sales unit column of the special invoice for chain spring.

"People's Republic of China (PRC) tax collection and management law" twenty-second special invoices for value-added tax shall be printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph. Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.