The difference between special VAT invoice and ordinary invoice;
There are different users: special VAT tickets can only be used by general VAT taxpayers, and ordinary VAT tickets can be used by general taxpayers or small-scale taxpayers.
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.
For different objects: personal consumption, alcohol, tobacco, catering and entertainment activities, special VAT tickets cannot be issued, but ordinary special VAT tickets can be issued.
General taxpayers can issue special VAT invoices and ordinary VAT invoices. When issuing general VAT invoices, you can apply to the tax bureau for purchasing general VAT invoices. When issuing a general VAT invoice, the invoice will be issued by issuing a general VAT invoice (different from a special invoice). The invoicing method is the same as that of a special invoice, but the interface is different. If you are not an ordinary taxpayer, you can issue a small-scale ordinary invoice, because the VAT ordinary invoice is the same as the small-scale ordinary invoice, and you can also issue it on behalf of the tax bureau.
Extended data:
1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice, there are two kinds of coupons, namely two kinds of coupons and five kinds of coupons. The basic voucher is two vouchers, the first voucher is an accounting voucher, and the seller serves as an accounting voucher; The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.
2. The second copy of VAT ordinary invoice (invoice copy) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.
3. General taxpayers who are included in the "one machine with multiple tickets" system (including trial operation) will use the national unified general VAT invoice and issue it through the anti-counterfeiting tax control system from the date of inclusion. The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.
4. The ordinary invoice price of VAT shall be uniformly formulated by the National Development and Reform Commission.
5, the tax authorities at all levels should attach great importance to the trial operation of "one machine, multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.
Baidu Encyclopedia-VAT Ordinary Invoice