1, the difference of face value, the VAT invoice is a deductible invoice, with the words special for VAT, while the ordinary invoice has the words ordinary VAT invoice. The special VAT invoice is in triplicate, and the ordinary VAT invoice is in triplicate.

2. There are also differences between the two functions, but there is no difference for the invoicing enterprise. No matter what kind of tickets, the output value-added tax must be paid, but for the invoice-receiving enterprise, only the special value-added invoice can be deducted, but the ordinary value-added tax invoice cannot.

3. Difference in invoicing scope. For invoicing enterprises, only sales within the business scope can issue special VAT invoices.

4. The difference in the qualification of invoicing, only ordinary taxpayers are eligible to issue special VAT invoices, while small-scale enterprises can only issue ordinary VAT invoices.

5, management differences, whether it is a special VAT invoice or an ordinary VAT invoice, tax management is reported every month, purchase inspection.

However, for the enterprise's input, it focuses on reviewing the special VAT invoice with deductible tax. Value-added tax (VAT) is a kind of turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

Value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax.

Article 22 of the Tax Administration Law of the People's Republic of China * * * Special 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 the 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.