The difference between issuing ordinary invoices and VAT invoices is as follows:
1, the par value is different. Ordinary invoices can only register the other party's name and tax number; Special invoices should not only include the contents recorded in ordinary invoices, but also record the tax registration number, address, telephone number, bank account and tax amount of both buyers and sellers;
2, the application scope is different. Special invoices can only be used for business activities between ordinary taxpayers; Ordinary invoices can be used for all business activities of all taxpayers;
3. The connection times are different. Special invoices must have not only the common invoice, but also the tax deduction;
4, the role is different. Ordinary invoice is only a kind of commercial voucher, except for agricultural product invoice, transport invoice and purchase tax, the buyer can't deduct the tax; Special invoice is not only a kind of commercial voucher, but also can be used to deduct the output tax from the input tax.
To sum up, ordinary invoices issued by ordinary taxpayers cannot be deducted from the input tax. Only the special VAT invoice can deduct the input tax.
Legal basis:
Measures for the Administration of Invoices of the People's Republic of China
Article 19
Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign business operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.