Special VAT invoices can be deducted. However, a voucher is required. Tax deduction vouchers stipulated in the tax law include special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation (or VAT invoices for transportation in some areas where the camp reform is implemented). Moreover, the special VAT invoices issued by the anti-counterfeiting tax control system that ordinary taxpayers apply for deduction and other invoices that need to be certified and deducted must be certified within 180 days from the date of issuing the special invoices, otherwise the input tax will not be deducted.

The electronic special ticket belongs to the special invoice for value-added tax, and its legal effect, basic use and basic use provisions are the same as those of the special paper invoice for value-added tax (hereinafter referred to as "paper special ticket"). Compared with paper tickets, electronic tickets have the following advantages:

1. The invoice style is more concise. The electronic special ticket further simplifies the invoice face style, replaces the original invoice seal with electronic signature, simplifies the column name of "name of goods or taxable services and services" to "project name", and cancels the original column number of "seller: (seal)", which makes it easier to issue electronic special tickets;

2. The collection method is faster. Taxpayers can choose tax service hall, electronic tax bureau and other channels to receive electronic special tickets. By applying for electronic special tickets online, taxpayers can realize "instant use";

3. Remote delivery is more convenient. Taxpayers can deliver electronic tickets by e-mail and QR code. Compared with the paper special tickets delivered on site or by mail, the delivery speed of invoices is faster, which is more beneficial for enterprises to integrate their business systems with the VAT tax-controlled invoicing system through the tax-controlled platform software Seam Printer.

4. Financial management is more efficient. Electronic vouchers belong to electronic accounting vouchers, and taxpayers can easily obtain digital face details information, thus improving the level of financial management. At the same time, taxpayers can download the VAT electronic invoice format file reader through the national VAT invoice inspection platform, check the electronic special ticket, verify the validity of the electronic signature, and reduce the risk of receiving fake invoices;

5. It is more economical to store and keep. Compared with paper tickets, electronic tickets are stored in an information-based way without special places, which can greatly reduce the cost of subsequent manual management. In addition, taxpayers can also re-download electronic special tickets from free channels provided by tax authorities to prevent the risk of loss and damage of invoices;

6. The social benefits are more significant, and the delivery speed of electronic special tickets is fast, which is beneficial to both parties to the transaction to speed up.

legal ground

People's Republic of China (PRC) tax collection management law

Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.

Measures for the administration of invoices shall be formulated by the State Council.