what's the difference between the invoice issued by the catering machine and the VAT invoice? Generally, the catering ticket is of a service nature, and it is an invoice issued by the local tax department.

the vat invoice is the invoice of the national tax department.

the former is subject to business tax, while the latter is subject to value-added tax. It's not the same tax. It's not easy to compare.

What's the difference between national tax general-purpose machine invoicing and value-added tax invoicing

General-purpose machine invoicing is an ordinary invoice used by non-ordinary taxpayers who are currently being promoted by tax authorities and will gradually replace fixed tickets and handwritten tickets. General-purpose machine invoices need to be issued through the online invoicing system, which can be issued to any taxpayer. Special invoices for value-added tax can only be issued by taxpayers who have obtained the qualification of general taxpayers, and are managed by the anti-counterfeiting tax control system, and can only be issued to general taxpayers. Difference between catering invoice and VAT invoice

For issuing enterprises:

The invoices issued by catering industry pay business tax, which belongs to local tax.

VAT invoices pay VAT, which belongs to the national tax.

for enterprises that receive invoices:

catering industry invoices are included in management expenses-entertainment expenses, which are allowed to be deducted before tax according to 61% of the invoice amount, but shall not exceed 1.5% of sales revenue.

general taxpayer enterprises can deduct the input tax for special VAT invoices. What's the difference between general-purpose machine invoicing and ordinary value-added tax invoicing

1. Different systems are used to issue tickets: general-purpose machine invoicing uses network system, so it is also called network ticketing. Ordinary value-added tax invoices, that is, ordinary value-added tax invoices, are issued by the anti-counterfeiting tax control system.

2. The content of issuing tickets is different: the general machine has no password area for invoicing, and the tax rate and tax amount are not displayed. Ordinary VAT invoices have a password area, and the face shows the tax rate and tax amount.

General machine ticket is a kind of general VAT ticket, which is issued by tax control equipment. Different from the general VAT ticket issued by the anti-counterfeiting tax control system, the general machine ticket only has a total amount of price and tax, while the general VAT ticket issued by the anti-counterfeiting tax control system, like the special VAT ticket, indicates the amount and tax respectively. What's the difference between an ordinary VAT invoice and a general-purpose machine invoice?

VAT invoice is also a kind of invoice. Enterprises with the qualification of a general VAT taxpayer can apply to the competent national tax department for receiving and purchasing VAT invoices and issue them through the anti-counterfeiting tax control system. An enterprise with the qualification of general taxpayer of value-added tax can deduct the value-added tax with the value-added tax invoice. Special invoice, the abbreviation of "special VAT invoice". Invoice issued when selling goods subject to VAT. After the implementation of "Provisional Regulations of the People's Republic of China on Value-added Tax", in order to ensure the implementation of the tax deduction system for value-added tax that belongs to extra-price tax, it is printed and distributed for enterprises to use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax respectively. Special invoices used as deduction vouchers are limited to general taxpayers whose buyers and sellers are VAT. What's the difference between machine-printed invoices and VAT invoices?

1. There are two kinds of VAT invoices: special invoices and ordinary invoices, in which special invoices can be used to offset the payable VAT, while ordinary invoices can not be used to offset the VAT, but can only be used as the basis of costs and expenses to offset the enterprise income tax.

2. The ordinary machine can not deduct the value-added tax, but can only be used as the basis of cost and expenses to offset the enterprise income tax.

for example, you sold a batch of products that month and issued VAT invoices to customers (this is an output item), so you have to pay 17% VAT this month. Suppose you have to pay 111 yuan VAT. As it happens, the supplier who purchases and buys materials in your home has issued a ticket to your home (this is called input), and you have a VAT invoice in your hand, assuming that the input tax amount is 51 yuan. If the invoice you receive from the supplier is a special VAT invoice, you can deduct the VAT in 51 yuan. Then your actual value-added tax is 111-51=51 yuan. If you receive an ordinary VAT invoice or an ordinary machine invoice, it can't be deducted, so you have to pay a VAT of 111 yuan.

machine-printed invoices correspond to hand-torn invoices; VAT invoice corresponds to ordinary invoice.

invoices are divided into machine-made invoices and hand-torn invoices. Machine-made invoices are issued by computers, and hand-torn invoices are pre-printed by tax authorities, and customers are issued by service personnel after shopping. Machine-printed invoices can be registered or unregistered, and hand-torn invoices can be unregistered.

Special VAT invoices are issued for ordinary taxpayers, and the other party can deduct the input tax, while ordinary VAT invoices can be issued to ordinary taxpayers or small-scale taxpayers, and no one can deduct the input tax;

as a sales unit, it is the same whether a special VAT invoice is issued or a general VAT invoice is issued, and the tax rate is 17% or 13%. Sales are made in the current month, and income and taxes are declared in the current month.

The similarities and differences between them are as follows:

1. The special VAT invoice and the ordinary invoice are consistent in calculating the output tax of VAT, and both are calculated according to the formulas of "excluding tax price = including tax price /(1+ tax rate or collection rate)" and "tax amount = excluding tax price * tax rate or collection rate".

2. The difference between them is that the special VAT invoice can be deducted by the buyer, but the ordinary invoice cannot. Special VAT invoices are generally calculated at the rate of 17%, ordinary invoices are calculated at 4% for small-scale taxpayers' businesses and 6% for industries.

What are the differences between ordinary invoices and VAT invoices?

1. Different scope of use

Ordinary invoices can be used in all business activities, while special VAT invoices are only used by general VAT taxpayers when selling goods and providing processing, repair and replacement services.

2. The contents recorded on the face are different

Ordinary invoices mainly record the transaction quantity, tax-included price and tax-included transaction amount, while special VAT invoices mainly record the transaction quantity, tax-excluded price, tax-excluded transaction amount and value-added tax amount.

3. Different copies

Ordinary invoices generally have triplicate copies, namely, stub copy, invoice copy and bookkeeping copy, while special VAT invoices generally have invoice copy, bookkeeping copy and tax deduction copy. Since 2114, the stub copy has been cancelled for newly printed special VAT invoices.