1. The special electronic invoice for value-added tax belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the special invoice for paper value-added tax;
2. The toll electronic ordinary invoice and the value-added tax electronic ordinary invoice obtained by purchasing domestic passenger service can be deducted. If the toll electronic invoice is obtained, there is no "toll" in the upper left corner, and the column of "tax rate" shows "no tax" and "tax amount" does not show the amount. It is a tax-free invoice and cannot be declared as a deduction. Ordinary invoices that can be deducted from VAT output tax are:
(1) The toll electronic invoice obtained can be deducted;
(2) The passenger invoices, air tickets and train tickets obtained can be deducted;
(3) Special invoices for value-added tax obtained from sellers or providers (including uniform invoices for tax-controlled motor vehicle sales);
(4) A special payment letter for customs import value-added tax obtained from the customs;
(5) Purchase invoices or sales invoices of agricultural products.
3. Special electronic invoices for value-added tax belong to special invoices for value-added tax, and their legal effects, basic uses and basic usage provisions are the same as those of special invoices for paper value-added tax.
Legal basis: Article 7 of the Measures for the Administration of Invoices in People's Republic of China (PRC).
The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.
Article 8
An enterprise that prints invoices shall meet the following conditions:
(a) to obtain a printing business license and business license;
(two) the equipment and technical level can meet the needs of printing invoices;
(three) a sound financial system and strict quality supervision, safety management and confidentiality system.
The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.