With the full implementation of the pilot program of VAT reform, not long ago, State Taxation Administration of The People's Republic of China compiled the Guide for Issuing VAT Invoices, which gave a detailed explanation on the types, basic provisions and some special provisions of VAT invoices.

There are two main differences between special invoices and ordinary invoices:

First, the billing entities are different. Generally, special VAT invoices can only be purchased and used by general VAT taxpayers and some pilot small-scale taxpayers. If other small-scale taxpayers need to use it, they can only use it through the local tax authorities. Ordinary VAT invoices can be purchased and used by all kinds of taxpayers who are engaged in business activities and have gone through tax registration.

the second is whether the tax is allowed to be deducted. The special VAT invoice is not only the receipt and payment voucher of both buyers and sellers, but also the deduction voucher of the general VAT taxpayer. The ordinary VAT invoice cannot be deducted except for the business items stipulated in the tax law.

several points should be paid attention to when issuing invoices:

1. Pay attention to the time and scope of issuing invoices: any unit or individual must issue invoices at the time when operating business is confirmed, and invoices are not allowed without operating business.

second, we should pay attention to the issuance process: the issuance of invoices should be based on the prescribed time limit, sequence and columns, and all of them should be truthfully issued at one time and stamped with special invoices. An invalid invoice shall be stamped with a "invalid" stamp, and all the invalid invoices shall be properly kept together. In tax practice, taxpayers should print the invoice information in the VAT invoice system in a lump sum, and there should be no inconsistency between the information such as the name issued on the face and the electronic information. If there are many kinds of goods, they can issue them in batches, but they must attach a list, otherwise they will also be invoiced in violation of regulations.

3. Never make false invoices: making false invoices for others and yourself, asking others to make false invoices for themselves, and introducing others to make false invoices, are all acts of making false invoices. What needs special attention is that falsely issuing special invoices for value-added tax will bear serious legal consequences, and if it violates the criminal law, it will also be investigated for criminal responsibility.

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