The differences between fixed-rate invoices and ordinary invoices and their similarities in accounting reimbursement and tax declaration. Fixed-amount tickets have a smaller scope of use and are suitable for a few industries such as catering, tickets, and entertainment, while ordinary invoices are suitable for all walks of life. The special VAT invoice is an important accounting document for taxpayers and serves as legal proof of the seller's tax liability and the purchaser's input tax. Ordinary VAT invoices are not deductible. There are multiple levels of tax rates for ordinary VAT invoices. The classification of invoices includes invoices issued by the new VAT invoice management system and invoices issued by the new non-VAT invoice management system.

1. Fixed-amount invoices have a fixed face amount and have rounding implications, while ordinary invoices have an unfixed face amount and can only be written as much as it occurs.

2. The scope of use of fixed-amount invoices is relatively small, generally in a few industries such as catering, ticketing, and entertainment industries. Ordinary invoices have many uses and can be used in any industry.

3. The two types of invoices are the same in terms of accounting reimbursement and tax declaration. Both are reimbursed and taxed based on the face value.

1. Types of VAT invoices

1. Special VAT invoices are produced, designed and printed under the supervision of the State Administration of Taxation, and are limited to general VAT taxpayers. It not only serves as an important accounting document for taxpayers to reflect economic activities, but also serves as a legal proof to record both the tax liability of the seller and the input tax of the buyer; it is an important and decisive legal special invoice in the calculation and management of value-added tax.

2. General VAT invoices are issued and managed by including general VAT taxpayers other than commercial retail into the VAT anti-counterfeiting tax control system. That is to say, general taxpayers can use the same set of VAT anti-counterfeiting systems. The tax control system issues special VAT invoices, ordinary VAT invoices, etc., commonly known as "one machine with multiple invoices". Ordinary VAT invoices are a type of invoice that cannot be deducted.

2. Tax rate for issuing ordinary invoices

The tax rate for ordinary VAT invoices is not unique. The tax rates for ordinary VAT invoices are as follows: 17%, 13%, 9%, 6%, 3%, 0%,. Ordinary VAT invoices are generally used by small-scale VAT taxpayers. General VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.

3. What are the categories of steamed bun invoices?

According to the issuance method, it is divided into invoices issued by the new VAT invoice management system and invoices issued by the new non-VAT invoice management system. The invoices issued from the new VAT invoice management system mainly include special VAT invoices, ordinary invoices, unified motor vehicle sales invoices, and second-hand vehicle sales unified invoices. Special value-added tax invoices are divided into three-part version and six-part version. The basic pages are divided into accounting page, deduction page and invoice page. The sixth page in the six-part version is used by taxpayers when handling property transfer procedures.

General VAT invoices are divided into ordinary VAT invoices (folded invoices), ordinary VAT invoices (rolled invoices), and electronic ordinary VAT invoices. The invoices issued by the new non-VAT invoice management system include general (machine typed, manual, fixed amount) invoices, tickets, toll (bridge) toll invoices, passenger transport invoices, train tickets, airplane itineraries, etc.

Legal basis:

Tax Collection and Administration Law of the People's Republic of China (2015 amendment):

Chapter 2 Tax Management

< p>Section 2 Account Book and Voucher Management Article 22 Special value-added tax invoices shall be printed by enterprises designated by the taxation department of the State Council; other invoices shall be issued by the state tax authorities of provinces, autonomous regions, and municipalities directly under the State Council in accordance with the provisions of the taxation department of the State Council. Printed by enterprises designated by the bureau and local taxation bureau. No invoice shall be printed without the designation of the tax authority specified in the preceding paragraph.