Electronic invoices belong to ordinary tickets. If the drawer and drawee of the VAT electronic ordinary invoice need paper invoices, they can print the format documents of the VAT electronic ordinary invoice by themselves, and their legal effect, basic uses and basic usage provisions are the same as those of the VAT ordinary invoice supervised by the tax authorities.
What's the difference between special VAT invoice and ordinary VAT invoice?
1, the face value difference, the VAT invoice is a deduction invoice with the words "VAT exclusive", while the ordinary invoice has the words "VAT ordinary invoice". Special VAT invoice is in triplicate, and ordinary invoice is in triplicate.
2, the role, there is no difference for the billing enterprise, no matter what the ticket, you must pay the output value-added tax, but for the bill-receiving enterprise, as long as the special VAT invoice can be deducted, the ordinary invoice can not.
3. Invoicing scope: For the invoicing enterprise, only sales within the business scope can issue special VAT invoices.
4. Invoicing qualification: Only ordinary taxpayers are eligible to issue special VAT invoices, and small-scale enterprises can only issue ordinary invoices.
5. In terms of management, both VAT and ordinary tickets are tax management, and they are declared and purchased every month. The focus of the enterprise's investment is to review the professional VAT invoices with tax deduction.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (revised on 20 17).
Article 6 Sales amount refers to the total price and other expenses collected by taxpayers in taxable sales activities, but does not include the output tax collected.
Sales are calculated in RMB. Taxpayers who settle their sales in currencies other than RMB shall convert them into RMB for settlement.
Article 7 If the taxable sales price of a taxpayer is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.
Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is the input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:
Input tax = purchase price × deduction rate
(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.
The adjustment of deduction items and deduction rate shall be decided by the State Council.