1. At present, all-electric invoices mainly include electronic invoices (special invoices for value-added tax) and electronic invoices (ordinary invoices). They are fully digital invoices and brand-new invoices with the same legal effect as paper invoices. They do not exist in paper form, do not need media support, and do not need to apply for collection. Electronic invoice fully digitalizes the face information of paper invoice, integrates multiple ticket types into a single ticket type of electronic invoice through label management, and sets up a tax digital account to realize national unified coding, intelligent giving the total amount of invoice issued, and automatic circulation and delivery.
2. Special VAT invoice (including electronic VAT invoice): It is an invoice issued by VAT taxpayers for selling goods or providing taxable services, and it is a voucher for the buyer to pay VAT and deduct the VAT input tax according to the relevant provisions of VAT.
3. VAT ordinary invoice (including electronic ordinary invoice, roll invoice and toll invoice): It is an ordinary invoice issued by VAT taxpayer through VAT tax control system when selling goods or providing taxable services and services.
4. Uniform invoice for motor vehicle sales: the invoice issued by all units and individuals engaged in motor vehicle retail business when they collect money for the sale of motor vehicles (excluding the sale of used motor vehicles) from August 1 2006.
5. Unified invoice for second-hand car sales: invoices issued by second-hand car distribution enterprises, brokerage institutions and auction enterprises through invoicing software when collecting money from sales, intermediary and auction of second-hand cars.
Main differences between special VAT invoices and ordinary invoices.
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. The ordinary VAT invoice can't deduct the input tax except the business items stipulated in the tax law.
Legal basis:
Measures for the Administration of Invoices of the People's Republic of China
Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.