1, different printing requirements. VAT invoices are printed by enterprises designated by the State Council tax authorities; Other invoices are 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 in accordance with the provisions of the competent department of the State Council;

2. Use different themes. Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it must be approved by the tax authorities and opened by the local tax bureau. Ordinary invoices are purchased and used by various taxpayers engaged in business activities and handling tax registration. Even taxpayers who have not applied for tax registration can apply to the tax authorities for purchasing ordinary invoices, and there is no specific subject requirement.

3. The content is different. The contents of an ordinary invoice include the name of the buyer, the seller, the commodity or service, the quantity and unit of the commodity or service, the unit price and price, the billing unit, the payee and the billing date. In addition to the contents of the above ordinary invoice, the special VAT invoice must also contain the taxpayer's tax registration number, tax exemption amount, tax rate, tax amount and other contents, which are indispensable;

4. The connection time is different. Special invoices for value-added tax are composed of basic invoices or basic invoices plus other invoices. The basic voucher consists of bookkeeping voucher, deduction voucher and invoice voucher. At present, the special invoices for value-added tax in China are generally triple and six-linked. Ordinary invoices generally consist of basic vouchers or basic vouchers plus other vouchers. Basic vouchers are two kinds of vouchers, accounting vouchers and invoice vouchers. The current ordinary invoices in China are generally divided into two copies and five copies.

5. Different roles. The special VAT invoice is not only the receipt and payment voucher of the buyer and the seller, but also the voucher for the buyer to deduct VAT. In ordinary invoices, freight, agricultural and sideline products, waste materials can be deducted according to the statutory tax rate, tax-controlled equipment and maintenance fees can be deducted in full, and nothing else can be deducted.

I. The steps of issuing VAT invoices are as follows:

1. If it is a general taxpayer income tax invoice, it can be issued independently;

2. If you are an ordinary taxpayer, you can download the professional income tax invoice APP for free.

3. If it is the operator of a small-scale taxpayer, then the individual cannot issue an income tax invoice and must apply to the local taxation bureau for an invoice;

4. The general income tax invoice is issued on the basis that the individual who issues the invoice is a general taxpayer or a small-scale taxpayer.

Generally speaking, electronic ordinary invoices and special VAT invoices are two different types of VAT invoices. In practice, we should choose the appropriate invoice type according to the nature of the taxpayer and the transaction object.

Legal basis:

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

Article 4

The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Article 7

The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.