1. Special VAT invoices can be deducted, but ordinary VAT invoices cannot be deducted.
2. When issuing invoices, special VAT invoices need the buyer's detailed information, but ordinary VAT invoices don't.
When used, the special VAT invoice is unlimited, and the service life of the ordinary VAT invoice is 2 months.
3. Only general VAT taxpayers can issue special VAT invoices. As a unit with both ordinary invoices and special VAT invoices, the tax paid for issuing these two invoices is the same (the tax rate of the two invoices is the same).
Special VAT invoice function:
1. Special VAT invoice is a commercial voucher. Because the tax is deducted from the purchase tax based on the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment voucher, which plays a legal role in proving the seller's tax obligation and the buyer's input tax.
2、? All the links of a commodity from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden
Relevant regulations:
1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it can be divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.
2. The second copy of VAT ordinary invoice (invoice copy) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.
3. General taxpayers who are included in the "one machine with multiple tickets" system (including trial operation) will use the national unified general VAT invoice and issue it through the anti-counterfeiting tax control system from the date of inclusion. The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.
4. The ordinary invoice price of VAT shall be uniformly formulated by the National Development and Reform Commission.
5, the tax authorities at all levels should attach great importance to the trial operation of "one machine, multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.
Reference to the above contents: Baidu Encyclopedia-Special VAT Invoice
? Baidu Encyclopedia-VAT Ordinary Invoice