According to relevant laws and regulations and tax announcements, electronic ordinary invoices, as legal and effective tax deduction vouchers, can be used to offset the corresponding input tax. Electronic invoices have the same legal effect as traditional paper invoices, so qualified electronic ordinary invoices can be used as deduction vouchers for input tax. For enterprises, this means that the tax amount indicated on the electronic ordinary invoice can be used to offset the payable value-added tax when filing and calculating taxes.

Enterprises should pay attention to the following points in tax and financial management to ensure compliance and make full use of tax policies:

1. Ensure the legality and validity of electronic ordinary invoices;

2. Understand the types of deductible electronic ordinary invoices;

3. Keep electronic ordinary invoices properly;

4. Timely declaration and tax deduction.

To sum up, under certain conditions, electronic ordinary invoices can be used as deduction vouchers to deduct taxes, which provides convenience for enterprises and helps to optimize tax management.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

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The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services.

Article 19

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.