1, VAT invoice: the taxpayer enters the cost according to the price, and the tax part enters the account of "tax payable-VAT payable-input tax";

2. Ordinary invoice: small-scale taxpayers will enter the cost in full.

Second, the invoice tax calculation method difference

1, VAT invoice: Taxpayers calculate taxes according to the "deduction system", that is, they pay taxes according to the balance of output minus input.

2. Ordinary invoice: small-scale taxpayers calculate the tax payable by multiplying the amount of sales income by the tax rate (1+ applicable tax rate), which is 6% for industry and 4% for business.

Third, the invoice tax rate difference

1, VAT invoice: 0 tax rate, 13% tax rate, 17% tax rate.

2. Ordinary invoice: 4% for commercial enterprises; 6% for industrial enterprises (except tax-free).

Fourth, the difference between invoice printing

1, VAT invoice: The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council;

2. Ordinary invoices: printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government according to the regulations of the competent authorities of the State Council.

V. Differences in the use of invoices

1, VAT invoice: Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use them, they can only be opened by local tax authorities after approval;

2. Ordinary invoices: Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration. Taxpayers who have not gone through tax registration can also apply to the tax authorities for purchasing and using ordinary invoices.

VI. Difference of Invoice Contents

1, VAT invoice: A special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, VAT payable, etc., in addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and price, the billing unit, the payee and the date of invoicing.

2. Ordinary invoice: the name of the buyer, seller, commodity or service, the quantity and measurement unit of the commodity or service, the unit price and price, the billing unit, the payee and the billing date.

How to issue tax-free invoices?

The operation process of issuing tax-free invoices is as follows:

1, insert the golden tax plate, confirm the account number and password of the enterprise, and then click Login.

2. Click "System Settings" → "Commodity Code".

3. Click Add → Enter commodity name → Commodity code → Select tax classification code → Enjoy preferential tax policies → Select Yes → Select preferential policy type as Exempt, and the system will jump out of the tax rate without tax.

4. After adding the commodity code, you can enter Invoice Management → Invoice Filling → Select Issue VAT Ordinary Invoice.

5. Enter the name of the buyer → taxpayer identification number → select the name of the goods → the system will pop up the tax rate as tax exemption → enter the amount to be invoiced → click "Print".

To sum up, with regard to the above questions, the above is the knowledge about the difference between VAT invoices and ordinary invoices, which I hope will help you.

Legal basis: Article 21 of the Provisional Regulations of the People's Republic of China on Value-added Tax.

In case of taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who asks for the special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.