There is a difference between tax-free invoice and ordinary invoice. The difference between tax-exempt invoices and ordinary invoices is as follows: 1, can participate in different activities. Tax-exempt invoices can not participate in the scratching and shaking activities. Ordinary invoices can participate in scratching and shaking activities; 2, the scope of application is different. Tax-exempt invoices are usually used for laid-off, disabled and other people engaged in the food service industry. Ordinary invoices are applicable to various industries or a certain business project; 3, different definitions. Tax-free invoices are invoices provided by the tax department to enjoy the national tax-free tax incentives. Ordinary invoice is the purchase and sale of goods, services or engage in other business activities, issued and collected by the receipt and payment vouchers.

I. Is there a difference between tax-exempt invoices and ordinary invoices

1. There is a difference between tax-exempt invoices and ordinary invoices. The difference between tax-exempt invoices and ordinary invoices is as follows:

(1) The activities that can be participated in are different. Tax-exempt invoices can not participate in scratching and prize activities. Ordinary invoices can participate in scratching and lottery activities;

(2) the scope of application is different. Tax-exempt invoices are usually used for laid-off, disabled and other people engaged in the food service industry. Ordinary invoices are applicable to various industries or a certain business program;

(3) Different definitions. Tax-exempt invoices are invoices provided by the tax department that can enjoy the national tax-exempt tax incentives. Ordinary invoice is the receipt and payment voucher issued and collected when purchasing and selling goods, performing services or engaging in other business activities.

2. Legal basis: Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)

Taxpayers shall issue VAT invoices to purchasers requesting VAT invoices for their taxable sales, and shall state the sales amount and the output tax amount on the VAT invoices respectively. No VAT invoice shall be issued in any of the following cases:

(1) the purchaser of the taxable sales behavior is an individual consumer;

(2) the tax exemption provisions apply to the taxable sales behavior.

Second, the value-added tax general invoices tax-free

Value-added tax general invoices are generally not exempt from tax, except for special circumstances stipulated by the state.

The VAT exemption regulations: exempt taxpayers from the obligation to pay taxes, but also provides that taxpayers shall not deduct input tax for the production and sale of tax-exempted goods and services, that is, the taxpayers must give up the right to deduct taxes. Specifically manifested in the non-taxation, do not allow credit, no tax refund.

Taxpayers selling tax-exempt goods and services to issue invoices, in setting the commodity code, select the tax rate, you should choose "tax-free".

Taxpayers selling zero-rate goods or services and intangible assets since there is a tax obligation, the same right to offset the tax, in the form of VAT invoices certified offset, and then refunded to the taxpayer in the flow of each link has been paid.