1. Ordinary invoices usually have no tax deduction function, and only special VAT invoices can be used to deduct input tax; 2. However, some specific types of general invoices, such as general invoices for the purchase and sale of agricultural products, as well as general invoices for tolls and passenger transport, can be used to offset related taxes; 3. Small-scale taxpayers can only use ordinary invoices, and ordinary taxpayers can use special VAT invoices to deduct taxes; 4. Individuals cannot issue invoices directly, but they can do so through the tax bureau, and they must pay the corresponding taxes before issuing invoices.

The role of ordinary invoices:

1. proof of transaction behavior: the ordinary invoice is the proof of the transaction behavior of the buyer and the seller, which can prove the occurrence of the transaction;

2. Financial management: When an enterprise conducts financial management, ordinary invoices are an important basis for recording income and expenditure;

3. Consumption records: for consumers, ordinary invoices are records of purchasing goods or services, which are helpful for after-sales service in the future;

4. Legal effect: In legal disputes, ordinary invoices can be used as part of transaction vouchers and have certain legal effect;

5. Statistical analysis: Government departments and enterprises can make statistics and analysis on the market transaction volume by issuing ordinary invoices.

To sum up, although ordinary invoices can not be used for tax deduction, they can be used for tax deduction under certain circumstances, such as the purchase and sale of agricultural products, tolls and passenger transportation. At the same time, small-scale taxpayers can only use ordinary invoices, ordinary taxpayers can use special VAT invoices to deduct, and individuals need to pay taxes through the tax bureau.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 15

Taxable services provided by general taxpayers are subject to general taxation methods. General taxpayers who provide specific taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China can choose to apply the simple tax calculation method, but once they choose, they may not change it within 36 months. Sixteenth small-scale taxpayers to provide taxable services applicable to the simple tax method. Article 18 The taxable amount of the general taxation method refers to the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. If the current output tax is less than the current input tax, the insufficient amount can be carried forward to the next period for further deduction.