1. Special invoices have the words "VAT only" and ordinary invoices have the words "VAT ordinary invoices". Special invoices are generally in triplicate, and ordinary invoices are in triplicate;
2. Special invoices can be used not only as business vouchers, but also as legal vouchers for calculating tax deduction, and the buyer can deduct sales tax according to the tax amount on the invoices;
3. Only ordinary taxpayers and small-scale taxpayers who are qualified to issue special VAT invoices can issue special invoices, while ordinary small-scale enterprises can only issue ordinary invoices. Ordinary invoices are vouchers in transactions and refer to receipts and payments issued or collected when buying and selling goods and engaging in other business activities. Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice.
1. Can the interest invoice be deducted?
Interest invoices cannot be deducted. The input tax can only be deducted after the general taxpayer enterprise obtains the deductible special VAT invoice. Input tax refers to the value-added tax paid or undertaken by taxpayers to purchase goods or taxable services. Goods purchased or taxable services include goods purchased or taxable services, goods exchanged by barter, goods paid by debt income, goods transferred by investment, goods transferred by donation and freight paid in the process of buying and selling goods. When determining the input tax deduction, it must be strictly examined in accordance with the provisions of the tax law. Invoices used by VAT taxpayers are managed by the State Taxation Bureau, which are divided into ordinary invoices and special VAT invoices. Small-scale taxpayers are not allowed to buy and use special VAT invoices, but only ordinary invoices.
2. Can the service invoice be deducted?
Take a special invoice, and the service fee can be deducted. The general taxpayer issues 6%, and the information consulting service fee can issue a normal special VAT invoice. General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for issuing special VAT invoices with a collection rate of 3%. Taxpayers can calculate the input tax deduction according to the freight amount listed in the freight invoice (excluding fees, insurance fees and other miscellaneous fees paid with the freight) multiplied by the deduction rate 1 1%, and the calculation formula is: allowable input tax = freight × deduction rate. The purchase of duty-free waste materials sold by waste materials recycling business units can be deducted by multiplying the amount indicated on the ordinary invoice issued by waste materials recycling business units and supervised by the tax authorities by 10%.