Ordinary VAT invoices can be issued without input, but there is no input tax deduction and VAT is required. General taxpayers selling goods, services or services may issue VAT invoices (including special VAT invoices and ordinary VAT invoices) and calculate the VAT output tax at the applicable tax rate. Like special VAT invoices, ordinary VAT invoices need to calculate the output tax. If there is no input invoice, no matter whether the sales issue a special invoice or an ordinary invoice, it is necessary to pay more taxes.
The difference between VAT invoice and VAT ordinary invoice is as follows:
1, face value difference, VAT invoice is a deduction invoice with the words "VAT special", while ordinary invoice has the words "VAT ordinary invoice". Special VAT invoices are generally in triplicate, and ordinary invoices are in triplicate;
2, the role, there is no difference for the billing enterprise, no matter what kind of ticket, you must pay the output value-added tax, but for the bill-receiving enterprise, only the special VAT invoice can be deducted, and the ordinary invoice cannot be deducted;
3. Invoicing scope: For the invoicing enterprise, only the sales within the business scope can issue special VAT invoices;
4. Qualification for invoicing. Only ordinary taxpayers are eligible to issue special VAT invoices, and small-scale enterprises can only issue ordinary invoices;
5. In terms of management, whether it is value-added tax or ordinary tickets, tax management is monthly declaration and incoming goods inspection, but the investment focus of enterprises is to review the special VAT invoices for tax deduction.
Provisions on the use of special invoices for value-added tax Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.
Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.
Small-scale taxpayers of value-added tax (hereinafter referred to as small-scale taxpayers) may apply to the competent tax authorities for issuing special invoices.
Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.