1. Different printing requirements: VAT invoices are printed by enterprises designated by tax authorities; VAT invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department;
2. Different invoice users: Special VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers can only use them after being approved by the tax authorities. All kinds of taxpayers who engage in business activities and register for tax and labor services can purchase and use VAT invoices. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
3. The role of invoices is different: 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 to deduct VAT; VAT invoices shall not be deducted except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate.
The invalidation process of VAT electronic ordinary invoice is as follows:
1. Log on to the website of the Inland Revenue Department: Log on to the website of the Inland Revenue Department with the account number of the taxpayer who issued the invoice;
2. Enter the invoice management page: on the homepage of the tax bureau website, find the "invoice management" column and click Enter;
3. Select invoice type: on the invoice management page, select the invoice type that needs to be voided, that is, VAT electronic ordinary invoice;
4. Select voided invoice: on the invoice management page, find the electronic ordinary invoice to be voided, and click to enter the invoice details page;
5. Apply for void: on the invoice details page, find the "void" button, click it, fill in the relevant information as required, and submit the void application;
6. Waiting for approval: The Inland Revenue Department will review the invalid application. After approval, the original electronic invoice is invalid and can no longer be used for reimbursement and deduction. If the audit fails, you need to resubmit the application or contact the tax bureau for consultation.
To sum up, due to the influence of regions, tax authorities and other factors, the specific collection process of VAT electronic ordinary invoices may be slightly different. Taxpayers should operate in accordance with the requirements and regulations of local tax authorities when collecting electronic invoices.
Legal basis:
"People's Republic of China (PRC) invoice management measures" nineteenth.
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.