Ordinary VAT invoices can be issued to individuals. General VAT invoices are generally aimed at enterprises and individuals who have no general taxpayer qualification. However, the special VAT invoice is supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and is only used by general VAT taxpayers.

When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.

Extended data:

The difference between special invoices and ordinary invoices;

1. The printing requirements of invoices are different:

According to the provisions of Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and 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. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

2. The entities used in the invoice are different:

Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.

3. The contents of the invoice are different:

The special VAT invoice not only includes 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 the combined price, the billing unit, the payee and the billing date, but also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable.

4. Invoices have different serial numbers:

Special VAT invoice in quadruplicate and seven copies. The first copy is the stub copy, the second copy is the invoice copy, the third copy is the deduction copy, the fourth copy is the bookkeeping copy, and the seventh copy is the backup copy, which is used for enterprise going out, inspection and warehouse retention respectively. Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping.

5. Invoice has different functions:

The special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct VAT. Except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate, ordinary invoices shall not be deducted.

Baidu encyclopedia-special invoice for value-added tax

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