Blank invoices are invoices with no content, especially the name and amount of the company.
Difference:
1, using different subjects.
Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased and used by various taxpayers engaged in business activities and handling tax registration.
2. Is the tax deductible?
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 (general VAT taxpayer) to deduct VAT, so it not only has the function of commercial voucher, but also has the function of tax payment voucher. Except for the business items stipulated in the tax law, ordinary VAT invoices cannot be deducted from the input tax.
There are three common invoice types, namely special VAT invoice, ordinary invoice and professional invoice.
(1) Special VAT invoice: it is an invoice specially used by general VAT taxpayers to settle sales of goods or provide taxable services such as processing, repair and replacement. Special VAT invoices are only used by general VAT taxpayers, not by small-scale VAT taxpayers. It is a certificate that the buyer can pay the value-added tax and deduct the input tax in accordance with the relevant provisions of the value-added tax.
(2) VAT ordinary invoice: it is an ordinary invoice issued by the VAT taxpayer through the VAT tax control system when selling goods or providing taxable services and services. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.
(3) professional invoices. Professional invoices refer to the deposit, loan, remittance and transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; Stamps, postal orders, telephone bills and telegraph receipts of state-owned post and telecommunications enterprises; Tickets and cargo tickets of state-owned railways, state-owned aviation enterprises and transportation departments, state-owned highways and water transport enterprises, etc. Professional invoice is a special kind of invoice, but it does not overprint the invoice producer seal.