If the general ticket is invalid, directly query the invalid invoice in the invoicing system. It does not affect the filling of the next ordinary invoice. As long as the invalid invoice is kept, all copies of this invoice must be stamped and cancelled.
2. Ordinary invoices refer to ordinary invoices, which refer to all kinds of money issued and collected by any unit or individual in business activities such as buying and selling goods, providing or receiving services, except for special VAT invoices issued and collected by general VAT taxpayers.
Third, the difference between ordinary tickets and special tickets
1. The printing requirements of invoices are different: 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 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.
2. Different invoice users: General VAT invoices can only be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use it, they must be approved by the local tax authorities before they can be used. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
3. The contents of the invoice are different: the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. In addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the billing date.
4. The role of invoices is different: 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 to deduct VAT; Except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate, ordinary invoices shall not be deducted.