The difference between special ticket and ordinary ticket:
1, different printing requirements.
According to Article 22 of the Tax Administration Law: "VAT invoices are printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council.
No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph. "According to this, they are printed by different printing units.
2. Use different themes.
Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it must be approved by the tax authorities and opened by the local tax bureau.
But so far, the state has included small-scale VAT taxpayers in accommodation, forensic consulting, construction, industry and information transmission, software and information technology services into the pilot scope of issuing special VAT invoices by themselves. Small-scale taxpayers in these seven industries can issue special VAT invoices by themselves, but they only need to find special VAT invoices from the tax bureau to sell their real estate.
Ordinary invoices are purchased and used by various taxpayers engaged in business activities and handling tax registration. Even taxpayers who have not applied for tax registration can apply to the tax authorities for purchasing ordinary invoices, and there is no specific subject requirement.
3, the content is different
The contents of issuing an ordinary invoice include: the name of the buyer, the seller, the commodity or service, the quantity and unit of the commodity or service, the unit price and price, the billing unit (special invoice seal), the payee and the billing date.
In addition to the contents of the above-mentioned ordinary invoice, the special VAT invoice must also have the taxpayer's tax registration number (now the unified letter of credit number), tax exemption amount, tax rate, tax amount and other contents, which are indispensable.
4. The connection time is different
Special invoices for value-added tax are composed of basic invoices or basic invoices plus other invoices. The basic voucher consists of bookkeeping voucher, deduction voucher and invoice voucher. At present, the special invoices for value-added tax in China are generally triple and six-linked.
Ordinary invoices generally consist of basic vouchers or basic vouchers plus other vouchers. Basic vouchers are two kinds of vouchers: bookkeeping vouchers and invoice vouchers. The current ordinary invoices in China are generally divided into two copies and five copies.
5. Different functions
The special VAT invoice is not only the receipt and payment voucher of the buyer and the seller, but also the voucher for the buyer to deduct VAT. In ordinary invoices, freight, agricultural and sideline products, waste materials can be deducted according to the statutory tax rate, tax-controlled equipment and maintenance fees can be deducted in full, and nothing else can be deducted.